Puerto Rico v. Shell Co. (P. R.), Ltd., 302 U.S. 253 (1937), was a notable Supreme Court of the United States case. The issue was whether a local ("insular") law could be pre-empted by the Commerce clause of the United States Constitution. It was also notable as being one of the first cases that determined that Puerto Rico can be treated as if a state for some purposes under the law. It has become a precedent for similar cases.

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