United States First Circuit
Wal-Mart Puerto Rico v. Zaragoza-Gomez, 16-1370
In a tax law action, challenging Puerto Rico's corporate alternative minimum tax (AMT) directed at plaintiff Wal-Mart, the district court's enjoinment of the tax provision's enforcement is affirmed where: 1) federal district court possesses jurisdiction because plaintiff lacked a plain, speedy, and efficient remedy in Puerto Rico courts at the time of suit; and 2) the AMT is a facially discriminatory statute that does not meet the heightened level of scrutiny required to survive plaintiff's dormant Commerce Clause challenge.
Appellate Information
- Published 2016/08/24
Judges
- LYNCH
Court
- United States First Circuit