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United States v Rexach

International Law Reports Citas 1 Citado por Mapa de Precedentes Relacionados
JurisdicciónPuerto Rico
Fecha05 Julio 1960
EmisorTribunal de Distrito (US)
United States, District Court, Puerto Rico.
United States
and
Rexach et Al.

Jurisdiction — Personal — Over nationals abroad — Power to tax national abroad — The law of the United States of America.

The Facts.—This was an action for the foreclosure of liens for income tax assessed and outstanding against Rexach for the years 1951 to 1956 in the amount of $2,354,478.48, including penalties and interest. Rexach, who had been born in Puerto Rico, became a citizen of the United States under the Puerto Rico Organic Act of 1917. He continued to be a United States citizen until he was denaturalized by the United States in 1958. From 1944 onwards he was a resident of and domiciled in the Dominican Republic.

The defendant contended, inter alia, that he was not subject to taxation by the United States on the grounds that Puerto Rico was not represented in the Congress, that there could be no taxation without representation, and that in any event the tax policy of...

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