Background
Hernández-Ruiz, Francisco R. was born on October 13, 1940 in San Juan, Puerto Rico.
Hernández-Ruiz, Francisco R. was born on October 13, 1940 in San Juan, Puerto Rico.
Boston College (Bachelor of Science, 1962). University of Puerto Rico (Bachelor of Laws, 1965). New York University (Master of Laws in Taxation, 1972).
Spoken languages: Spanish and English.
Worked at Reichard & Escalera (San Juan, Puerto Rico) specializing in Taxation, Corporate Law. Admitted to the bar, 1965, Puerto Rico and United States. District Court, District of Puerto Rico.
1968, United States.
Court of Appeals, 1st Circuit. 1971, United States. Tax Court. 1972, United States. Supreme Court.
1974, United States.
Claims Court. Author: "An Overview of Business Operations in Puerto Rico," TMM 76-6, Tax Management, 1976. "Repatriation of Earnings and Use of Accumulated Surplus," TMIJ 79-5.
"United States. Business Operations in Puerto Rico," 139-3rd, Bureau of National Affairs, 1979.
"A Guide Across the Spectrum of Section 936," XIX International Astronomical Union Law Review p. 131, 1984. Member, Tax Litigation Division, Department of Justice, 1970-1973.
Member, Committee for the Accreditation of the Graduate Law Program of Catholic University of Puerto Rico, 1982-1983. Professor, Tax Law, Interamerican University, 1984.
Member: Bar Association of Puerto Rico (Member, Committees on: Tax Reform, 1973.
Continuing Legal Education, 1975-1976. Tax, 1978-1979); American (Member, Tax Section) Bar Association. Puerto Rico Association of Tax Practitioners.
Military: Captain, United States.
Army, 1966-1968.
Member, Tax Litigation Division, Department of Justice, 1970-1973. Member, Committee for the Accreditation of the Graduate Law Program of Catholic University of Puerto Rico, 1982-1983. Professor, Tax Law, Interamerican University, 1984.
Member: Bar Association of Puerto Rico (Member, Committees on: Tax Reform, 1973.
Continuing Legal Education, 1975-1976. Tax, 1978-1979); American (Member, Tax Section) Bar Association.
Puerto Rico Association of Tax Practitioners. Military: Captain, United States.
Army, 1966-1968.