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United States First Circuit


Pleasures of San Patricio, Inc. v. Mendez-Torres, 08-2388

In plaintiff's challenge to a Puerto Rico cigarette excise tax recently imposed on "little cigars" imported from North Carolina, district court's dismissal of the suit for lack of jurisdiction is affirmed where: 1) plaintiff's suit falls within the ambit of suits barred by the Butler Act; and 2) Puerto Rico local courts provide a plain, speedy, and efficient remedy.

Appellate Information

  • Decided 02/22/2010
  • Published 02/22/2010

Judges

  • BALDOCK, Circuit Judge., Before TORRUELLA, BALDOCK, and HOWARD, Circuit Judges.

Court

  • United States First Circuit

Counsel

  • For Appellant:
  • Frank E. Guerra-Pujol, for appellant.

  • For Appellees:
  • Susana I. Peñagarícano-Brown, Assistant Solicitor General, Department of Justice, Commonwealth of Puerto Rico, with whom Irene S. Soroeta-Kodesh, Solicitor General, Leticia Casalduc-Rabell, Deputy Solicitor General, and Zaira Z. Girón-Anadón, Deputy Solicitor General, were on brief for appellees.
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