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