Court of Appeals for the First Circuit December 1947 casesSOCIEDAD ESPANOLA DE AUXILIO v. BUSCAGLIAG. Llinas & Cia, S. En C. v. CostasIndustrial Trust Co. v. CommissionerAnderson v. MercadoCommissioner of Internal Revenue v. MackinArroyo v. Puerto Rico Transp. AuthorityTheopold v. United States