United States First Circuit

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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

  • Decided
  • Published 2016/08/24




  • United States First Circuit