Court of Appeals for the First Circuit December 1947 casesG. Llinas & Cia, S. En C. v. CostasCommissioner of Internal Revenue v. MackinArroyo v. Puerto Rico Transp. AuthoritySOCIEDAD ESPANOLA DE AUXILIO v. BUSCAGLIAAnderson v. MercadoIndustrial Trust Co. v. CommissionerTheopold v. United States