5 T.C.A.

Volume 5 — Tax Court Advance Sheets

202 opinions

5 T.C.A. 1Marrero Cruz v. Astacio Acosta (1999)
U.S. Tax Court
5 T.C.A. 5Torres Febo v. Estado Libre Asociado (1999)
U.S. Tax Court
5 T.C.A. 9Barbosa v. Hospital Alejandro Buitrago (1999)
U.S. Tax Court
5 T.C.A. 13Pueblo en Interes del Menor L.T.M. (1999)
U.S. Tax Court
5 T.C.A. 16Mota v. Cadena Salsoul y Compañia Aseguradora ABC (1999)
U.S. Tax Court
5 T.C.A. 19Piñeiro Lopez v. Mitsubishi Motor Sales of Caribbean, Inc. (1999)
U.S. Tax Court
5 T.C.A. 27Lopez Marquez v. Radio Communication Service & DMC Heavy Equipment, Corp. (1999)
U.S. Tax Court
5 T.C.A. 37Union Independiente de Empleados Telefonicos v. Puerto Rico Telephone Co. (1999)
U.S. Tax Court
5 T.C.A. 41Rodriguez Baez v. Alonso Morales (1999)
U.S. Tax Court
5 T.C.A. 45Lopez Vera v. Lopez Vera (1999)
U.S. Tax Court
5 T.C.A. 52Benitez Lopez v. Machado Roman (1999)
U.S. Tax Court
5 T.C.A. 55Nieves Diaz v. Programa Calidad de Leche de la Oficina de la Reglamentacion de la Industria Lechera (1999)
U.S. Tax Court
5 T.C.A. 59Roseland, Inc. v. Junta de Planificacion (1999)
U.S. Tax Court
5 T.C.A. 68Coriano Baez v. Walt-Mart Puerto Rico, Inc. (1999)
U.S. Tax Court
5 T.C.A. 71Pueblo v. Perez Lopez (1999)
U.S. Tax Court
5 T.C.A. 76Empresas Inabon, Inc. v. Bansander Leasing Corp. (1999)
U.S. Tax Court
5 T.C.A. 81Velazquez Cruz v. Cacique Motors (1999)
U.S. Tax Court
5 T.C.A. 84Pueblo v. Cirino Calderon (1999)
U.S. Tax Court
5 T.C.A. 87Lopez Perez v. Policia de Puerto Rico (1999)
U.S. Tax Court
5 T.C.A. 91Lugo Luyando v. Autoridad de Carreteras y Transportacion (1999)
U.S. Tax Court
5 T.C.A. 97Hermandad Union de Empleados de la Corporacion del Fondo del Seguro del Estado v. Serrano Rodriguez (1999)
U.S. Tax Court
5 T.C.A. 101Colon v. Sucesion de Rodriguez (1999)
U.S. Tax Court
5 T.C.A. 105Coco Rico Inc. v. Orange Crush De Puerto Rico, Inc. (1999)
U.S. Tax Court
5 T.C.A. 109Perez Lugo v. Levitt Homes Puerto Rico, Inc. (1999)
U.S. Tax Court
5 T.C.A. 113Pueblo v. Acevedo Maldonado (1999)
U.S. Tax Court
5 T.C.A. 117Apelante v. Esso Standard Oil Co. (1999)
U.S. Tax Court
5 T.C.A. 122Fontanez Rosario v. Estado Libre Asociado (1999)
U.S. Tax Court
5 T.C.A. 126Almodovar Marchany v. Mr. Special Supermarkets, Inc. (1999)
U.S. Tax Court
5 T.C.A. 133Suarez Martinez v. Municipio de Guayama (1999)
U.S. Tax Court
5 T.C.A. 137Guardiola Marquez v. Baralt (1999)
U.S. Tax Court
5 T.C.A. 143Arce Bucetta v. Motorola Electronica de Puerto Rico, Inc. (1999)
U.S. Tax Court
5 T.C.A. 150Marrero v. American Express Travel Related Services Co. (1999)
U.S. Tax Court
5 T.C.A. 158Quiñones Felix v. Rodriguez (1999)
U.S. Tax Court
5 T.C.A. 162Santana Ramos v. Mendez Mendez (1999)
U.S. Tax Court
5 T.C.A. 169Pueblo v. Sanchez Caraballo (1999)
U.S. Tax Court
5 T.C.A. 172R&G Mortgage Corp. v. Pagan Vargas (1999)
U.S. Tax Court
5 T.C.A. 176Bordewyk v. Caribbean Hospital Corp. (1999)
U.S. Tax Court
5 T.C.A. 180Nolasco Torres v. Mitsubishi Motor Sales of Caribbean, Inc. (1999)
U.S. Tax Court
5 T.C.A. 183Diaz Fontanez v. Universidad Interamericana (1999)
U.S. Tax Court
5 T.C.A. 187Sucn. de Guzman v. Hogar Crea, Inc. (1999)
U.S. Tax Court
5 T.C.A. 190Morales Velez v. Departamento de Asuntos del Consumidor (1999)
U.S. Tax Court
5 T.C.A. 193Morales v. Rodriguez (1999)
U.S. Tax Court
5 T.C.A. 197Autoridad de Tierras v. Pares Estrella (1999)
U.S. Tax Court
5 T.C.A. 204Ponce Federal Bank, F.S.B. v. Chubb Life Insurance (1999)
U.S. Tax Court
5 T.C.A. 208Rivera Journett v. Vellamil (1999)
U.S. Tax Court
5 T.C.A. 211Horta Merly v. PMC Marketing, Inc. (1999)
U.S. Tax Court
5 T.C.A. 229Rosado Ramos v. Rodriguez Lopez (1999)
U.S. Tax Court
5 T.C.A. 232Pueblo v. Figueroa Rodriguez (1999)
U.S. Tax Court
5 T.C.A. 234Caballero Plaza v. Rivera Correa (1999)
U.S. Tax Court
5 T.C.A. 242Adelaida Otheguy v. Vidal Ramirez (1999)
U.S. Tax Court
5 T.C.A. 246Castro Machin v. Mena (1999)
U.S. Tax Court
5 T.C.A. 250Santiago Rodriguez v. Braulio Agosto Motors, Inc. (1999)
U.S. Tax Court
5 T.C.A. 261Charlie Car Rental, Inc. v. Estado Libre Asociado (1999)
U.S. Tax Court
5 T.C.A. 266Viqueira Mariani v. Triple S, Inc. (1999)
U.S. Tax Court
5 T.C.A. 270Cooperativa de Ahorro y Credito de Manati v. Lopez Vazquez (1999)
U.S. Tax Court
5 T.C.A. 273Santiago v. Estado Libre Asociado (1999)
U.S. Tax Court
5 T.C.A. 276Gomez Martinez v. Banch Pagan (1999)
U.S. Tax Court
5 T.C.A. 282Crespo Cardona v. Arenas (1999)
U.S. Tax Court
5 T.C.A. 287Rodriguez Walker v. El Comandante Operating Co. (1999)
U.S. Tax Court
5 T.C.A. 290Rivera Ortiz v. Puerto Rico Telephone Co. (1999)
U.S. Tax Court
5 T.C.A. 292Pabon Aponte v. Municipio de Guanica (1999)
U.S. Tax Court
5 T.C.A. 298Ramos Gonzalez v. Administracion de Correccion, Comite de Clasificacion y Tratamiento (1999)
U.S. Tax Court
5 T.C.A. 307Rosario Rondon v. Agent Reporting Services Corp. (1999)
U.S. Tax Court
5 T.C.A. 310Cordero Rodriguez v. Estado Libre Asociado (1999)
U.S. Tax Court
5 T.C.A. 314Rivera Lebron v. Junta de Sindicos (1999)
U.S. Tax Court
5 T.C.A. 319Royal Bank v. Auto Chevrolet, Inc. (1999)
U.S. Tax Court
5 T.C.A. 323F & R Construction, S.E. v. Municipio de Guaynabo (1999)
U.S. Tax Court
5 T.C.A. 327Colon Carmona v. Colon Carmona (1999)
U.S. Tax Court
5 T.C.A. 334Constructora Estelar, S.E. v. Autoridad de Edificios Publicos (1999)
U.S. Tax Court
5 T.C.A. 341Rivera Maldonado v. Municipio de Carolina (1999)
U.S. Tax Court
5 T.C.A. 347Vocero de Puerto Rico v. O'neill (1999)
U.S. Tax Court
5 T.C.A. 351Aponte de Diaz v. Hospital San Gerardo (1999)
U.S. Tax Court
5 T.C.A. 355Gonzalez Mestre v. Estado Libre Asociado (1999)
U.S. Tax Court
5 T.C.A. 358Pueblo v. Vivoni Ortiz (1999)
U.S. Tax Court
5 T.C.A. 362Barbosa Figueroa v. Corporacion del Fondo del Seguro del Estado (1999)
U.S. Tax Court
5 T.C.A. 365Ramos Rodriguez v. Correa Miranda (1999)
U.S. Tax Court
5 T.C.A. 369Eli Erev y Amapola Inn & Tavern, Inc. v. Leshaw (1999)
U.S. Tax Court
5 T.C.A. 373Rodriguez Perez v. Gomez (1999)
U.S. Tax Court
5 T.C.A. 380Ramirez Rodriguez v. Administracion de Correccíon (1999)
U.S. Tax Court
5 T.C.A. 384Mendez Mendez v. Lloveras San Miguel (1999)
U.S. Tax Court
5 T.C.A. 389Rosario Galarza v. Nieves Martinez (1999)
U.S. Tax Court
5 T.C.A. 393Vidal Hernandez v. Medina Rivera (1999)
U.S. Tax Court
5 T.C.A. 397Correa Deliz v. Correa Deliz (1999)
U.S. Tax Court
5 T.C.A. 405Malave Rivera v. Inmobiliaria Caguax, S.E. (1999)
U.S. Tax Court
5 T.C.A. 411Herrera v. Estado Libre Asociado (1999)
U.S. Tax Court
5 T.C.A. 414Andino Ayala v. Estado Libre Asociado (1999)
U.S. Tax Court
5 T.C.A. 418Florio Ponce v. American Foreign Underwriters, Inc. (1999)
U.S. Tax Court
5 T.C.A. 422Laureano Irizarry v. Emery Air Freight Corp. (1999)
U.S. Tax Court
5 T.C.A. 427Pueblo v. Carrasquillo Vazquez (1999)
U.S. Tax Court
5 T.C.A. 430Andujar Roman v. Junta de Libertad Bajo Palabra (1999)
U.S. Tax Court
5 T.C.A. 434Frente Loiceños Unidos, Asociacion de Residentes de Piñones Recurrentes v. Junta de Calidad Ambiental, Caribe Associates, Junta de Planificacion (1999)
U.S. Tax Court
5 T.C.A. 444Pueblo v. Otero Rivera (1999)
U.S. Tax Court
5 T.C.A. 447Municipio de Naranjito v. Oficina del Comisionado de Asuntos Municipales (1999)
U.S. Tax Court
5 T.C.A. 453Maxon Engineering Services, Inc. v. Autoridad de Energia Electrica (1999)
U.S. Tax Court
5 T.C.A. 461Silva v. Wallace International De Puerto Rico, Inc. (1999)
U.S. Tax Court
5 T.C.A. 472Pueblo v. Ramos Merced (1999)
U.S. Tax Court
5 T.C.A. 476Navarro Fukushima v. Bazsa (1999)
U.S. Tax Court
5 T.C.A. 481Correa Rodriguez v. Sucesion de Martinez Flores (1999)
U.S. Tax Court
5 T.C.A. 485Municipio de Aibonito v. Oficina del Comisionado de Asuntos Municipales (1999)
U.S. Tax Court
5 T.C.A. 489Avila Perez v. Diaz Caraballo (1999)
U.S. Tax Court
5 T.C.A. 495Jimenez Ortiz v. Chrysler Corp. (1999)
U.S. Tax Court
5 T.C.A. 499Rodriguez Ramos v. Zequeira Toral (1999)
U.S. Tax Court
5 T.C.A. 502Rios Caban v. Abbot Puerto Rico Operations (1999)
U.S. Tax Court
5 T.C.A. 507Villanueva Vega v. Departamento de la Familia (1999)
U.S. Tax Court
5 T.C.A. 512Oficina de Seguridad y Salud en el Trabajo (OSHA) v. Northwest Communications, Inc. (1999)
U.S. Tax Court
5 T.C.A. 516Fonseca Saliceti v. Hernandez Rivera (1999)
U.S. Tax Court
5 T.C.A. 521Betancourt Barreto v. Pastor (1999)
U.S. Tax Court
5 T.C.A. 526Minyan Investment Corp. v. Landron Bou (1999)
U.S. Tax Court
5 T.C.A. 530Ramos Berrios v. Lopez Cotto (1999)
U.S. Tax Court
5 T.C.A. 542Gonzalez Soto v. Yiyi Motors, Inc. (1999)
U.S. Tax Court
5 T.C.A. 546Carranza v. Sociedad Española de Auxilio Mutuo y Beneficencia (1999)
U.S. Tax Court
5 T.C.A. 550Camacho Torres v. Estado Libre Asociado (1999)
U.S. Tax Court
5 T.C.A. 554Pueblo v. Ocasio Carrero (1999)
U.S. Tax Court
5 T.C.A. 559Pueblo v. Vargas Hernandez (1999)
U.S. Tax Court
5 T.C.A. 563Policia de Puerto Rico v. Villegas Nieves (1999)
U.S. Tax Court
5 T.C.A. 569Trujillo Torres v. Ciudad Centro, Inc. (1999)
U.S. Tax Court
5 T.C.A. 572Andaluz Aponte v. Hernandez Camacho (1999)
U.S. Tax Court
5 T.C.A. 578Camacho Rodriguez v. Perez Perez (1999)
U.S. Tax Court
5 T.C.A. 584Gonzalez Martinez v. Peña Garcia (1999)
U.S. Tax Court
5 T.C.A. 588Marrero Crespo v. Bautista (1999)
U.S. Tax Court
5 T.C.A. 593Carrero Ojeda v. Autoridad de Energia Electrica (1999)
U.S. Tax Court
5 T.C.A. 597Rodriguez Algarin v. McNeil Consumer Products (1999)
U.S. Tax Court
5 T.C.A. 602Morales Matos v. Morales Flores (1999)
U.S. Tax Court
5 T.C.A. 606Santiago Santiago v. Quiñones Ortiz (1999)
U.S. Tax Court
5 T.C.A. 613Ramos Rivera v. Cabrero (1999)
U.S. Tax Court
5 T.C.A. 617Maldonado Vega v. Russe Santiago (1999)
U.S. Tax Court
5 T.C.A. 622Peña Crespo v. Departamento de la Familia (1999)
U.S. Tax Court
5 T.C.A. 627Hermida Cela v. Rodriguez Rosado (1999)
U.S. Tax Court
5 T.C.A. 631Sanchez Ruiz v. Administracion de los Sistemas de Retiro de los Empleados del Gobierno y la Judicatura (1999)
U.S. Tax Court
5 T.C.A. 637Pueblo v. Nieves Rivera (1999)
U.S. Tax Court
5 T.C.A. 647Ortiz Reyes v. Hernandez Vargas (1999)
U.S. Tax Court
5 T.C.A. 654Gracia Rodriguez v. Reyes Perez (1999)
U.S. Tax Court
5 T.C.A. 658Gecko Corp. v. Departamento de Estado del Estado Libre Asociado (1999)
U.S. Tax Court
5 T.C.A. 663Montblanc Garden Apartments Associates v. Mercado (1999)
U.S. Tax Court
5 T.C.A. 675Estado Libre Asociado v. Sucesion Mercado Riera (1999)
U.S. Tax Court
5 T.C.A. 697Hidalgo v. Overseas Insurance Agency (1999)
U.S. Tax Court
5 T.C.A. 702Morales Sepulveda v. Morales Estrada (1999)
U.S. Tax Court
5 T.C.A. 708Tapia Soto v. Servicio Automotriz Shell, Inc. (1999)
U.S. Tax Court
5 T.C.A. 713Vilches v. Martinez (1999)
U.S. Tax Court
5 T.C.A. 715Otero Prann v. Delbrey Rivera (1999)
U.S. Tax Court
5 T.C.A. 720Rodriguez v. Rodriguez (1999)
U.S. Tax Court
5 T.C.A. 725Lopez Rivera v. Oliveras Antonmattei (1999)
U.S. Tax Court
5 T.C.A. 741Rivera Arnau v. Davis & Geck, Inc. (1999)
U.S. Tax Court
5 T.C.A. 747Baez Martinez v. Baez Oyola (1999)
U.S. Tax Court
5 T.C.A. 762Perez Crespo v. Jimenez Pellot (1999)
U.S. Tax Court
5 T.C.A. 766Rivera Garcia v. Ramos Rivera (1999)
U.S. Tax Court
5 T.C.A. 777Ortega Vazquez v. Vargas Diaz (1999)
U.S. Tax Court
5 T.C.A. 782Vazquez Santiago v. Rosa Soto (1999)
U.S. Tax Court
5 T.C.A. 800Pueblo v. Rosado Galarza (1999)
U.S. Tax Court
5 T.C.A. 803de Jesus Torres v. Santana de Jesus (1999)
U.S. Tax Court
5 T.C.A. 810Banco Santander de Puerto Rico v. Buso Aboy (1999)
U.S. Tax Court
5 T.C.A. 814Malgor & Co. v. Federal Insurance Co. (1999)
U.S. Tax Court
5 T.C.A. 820Asociacion de Residentes de Santa Rita, Inc. v. Corporacion del Fondo del Seguro del Estado (1999)
U.S. Tax Court
5 T.C.A. 826Castillo Volckers v. Bigas Valladares (1999)
U.S. Tax Court
5 T.C.A. 830Catala Cruz v. Figueroa (1999)
U.S. Tax Court
5 T.C.A. 841Pueblo v. Solis (1999)
U.S. Tax Court
5 T.C.A. 851Gonzalez Nieves v. Autoridad de Energia Electrica (1999)
U.S. Tax Court
5 T.C.A. 855Carrion Russe v. Oficina del Contralor (1999)
U.S. Tax Court
5 T.C.A. 861Sanchez Sanchez v. Suau (1999)
U.S. Tax Court
5 T.C.A. 873Molina Umpierre v. Autoridad de Acueductos y Alcantarillados (1999)
U.S. Tax Court
5 T.C.A. 878Lopez Rios v. Lopez Cotto (1999)
U.S. Tax Court
5 T.C.A. 883Puerto Rico Telephone Co. v. Junta de Subasta del Municipio de Bayamon (1999)
U.S. Tax Court
5 T.C.A. 890Santiago Hernandez v. Administracion de Reglamentos y Permisos (1999)
U.S. Tax Court
5 T.C.A. 905Cortes Diaz v. Burgos Andujar (1999)
U.S. Tax Court
5 T.C.A. 912Delgado Loperena v. Serrano Gonzalez (1999)
U.S. Tax Court
5 T.C.A. 916Productos La Aguadillana v. Negociado de Seguridad de Empleo de Puerto Rico (1999)
U.S. Tax Court
5 T.C.A. 922Sala Botello v. Vazquez (1999)
U.S. Tax Court
5 T.C.A. 927Cintron de Jesus v. Autoridad de Energia Electrica (1999)
U.S. Tax Court
5 T.C.A. 932Ortiz Blanes v. Johnson Wood (1999)
U.S. Tax Court
5 T.C.A. 939Cadilla Rebolledo v. Frontera (1999)
U.S. Tax Court
5 T.C.A. 952Padilla v. Nazario (1999)
U.S. Tax Court
5 T.C.A. 961Pueblo v. Sanchez Gonzalez (2000)
U.S. Tax Court
5 T.C.A. 970Popular Leasing, Inc. v. Suau Rubio (2000)
U.S. Tax Court
5 T.C.A. 977INNOVA, Inc. v. Autoridad de Carreteras y Transportacion (2000)
U.S. Tax Court
5 T.C.A. 988Confederacion de Camioneros v. Sea Land Service, Inc. (2000)
U.S. Tax Court
5 T.C.A. 992Sucesion Calero Ramos v. Calero (2000)
U.S. Tax Court
5 T.C.A. 997Mendez Colon v. Comite Gericola Regional de Mayaguez, Inc. (2000)
U.S. Tax Court
5 T.C.A. 1004Vargas Garcia v. Torres Quiles (2000)
U.S. Tax Court
5 T.C.A. 1009Coop. de Ahorro y Credito de Yauco v. Estado Libre Asociado (2000)
U.S. Tax Court
5 T.C.A. 1017de los Angeles Gomez v. Paine Webber, Inc. of P.R. (2000)
U.S. Tax Court
5 T.C.A. 1022Ortiz Malave v. Hernandez (2000)
U.S. Tax Court
5 T.C.A. 1028Estado Libre Asociado v. Cole Vazquez (2000)
U.S. Tax Court
5 T.C.A. 1034Depto. de Servicios Sociales ex rel. Quiñones v. Quiñones (2000)
U.S. Tax Court
5 T.C.A. 1040Ortiz Torres v. Tiendas Pitusa (2000)
U.S. Tax Court
5 T.C.A. 1045Calcaño Cirino v. Quiñones Manso (1999)
U.S. Tax Court
5 T.C.A. 1049Paris v. Oficina de Etica Gubernamental (2000)
U.S. Tax Court
5 T.C.A. 1055Llanos v. Autoridad de Carreteras y Transportacion (2000)
U.S. Tax Court
5 T.C.A. 1059Maldonado v. Estado Libre Asociado (2000)
U.S. Tax Court
5 T.C.A. 1064Rivero v. Marquez Lizardi (2000)
U.S. Tax Court
5 T.C.A. 1068Figueroa Gutierrez v. Sergio Estrada Rivera, Inc. (2000)
U.S. Tax Court
5 T.C.A. 1071Lebron Bonilla v. Estado Libre Asociado (2000)
U.S. Tax Court
5 T.C.A. 1077Fontanez Fuentes v. Departamento de Hacienda (2000)
U.S. Tax Court
5 T.C.A. 1083Organizacion Mundial de Boxeo, Inc. v. Montaño (2000)
U.S. Tax Court
5 T.C.A. 1091AT & T Corp. v. Davis (2000)
U.S. Tax Court
5 T.C.A. 1095Figueroa Rivera v. Aireko Construction Corp. (2000)
U.S. Tax Court
5 T.C.A. 1106Caribbean Petroleum Corp. v. Velez Torres (2000)
U.S. Tax Court
5 T.C.A. 1113Pueblo v. Camacho Ortiz (2000)
U.S. Tax Court
5 T.C.A. 1122Galarza Morales v. Builders Square, Inc. (2000)
U.S. Tax Court
5 T.C.A. 1127Conde del Pino v. Consejo de Titulares del Condominio Ashford Valencia (2000)
U.S. Tax Court
5 T.C.A. 1136Rodriguez Vega v. Autoridad de Carreteras y Transportacion (2000)
U.S. Tax Court
5 T.C.A. 1141Baez Santiago v. Rivera Ramirez (2000)
U.S. Tax Court
5 T.C.A. 1145Perez Varela v. Telefonica de Puerto Rico (2000)
U.S. Tax Court