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Gregorio Perfecto Vs. Bibiano L. Meer

GREGORIO PERFECTO, plaintiff-appellee, vs. BIBIANO L. MEER, Collector of Internal Revenue, defendant-appellant.

G.R. No. L-2348 | 1950-02-27

D E C I S I O N


BENGZON, J.:

In April, 1947 the Collector of Internal Revenue required Mr. Justice Gregorio Perfecto to pay income tax upon his salary as member of this Court during the year 1946. After paying the amount (P802), he instituted this action in the Manila Court of First Instance contending that the assessment was illegal, his salary not being taxable for the reason that imposition of taxes thereon would reduce it in violation of the Constitution.

The Manila judge upheld his contention, and required the refund of the amount collected. The defendant appealed.

The death of Mr. Justice Perfecto has freed us from the...