Saturnino David Vs. Simeon Ramos 90 Phil 351

SATURNINO DAVID, in his capacity as Collector of Internal Revenue, petitioner, vs. THE HONORABLE SIMEON RAMOS, in his capacity as Judge of the Court of First Instance of Manila and MARIA B. CASTRO, respondents.

G.R. No. L-4300 | 1951-10-31

Tax collection, no court can issue an injunction to restrain collection of internal revenue tax
Tax collection anti-injunction rule rationale

D E C I S I O N

JUGO, J.:

This is a petition for certiorari, prohibition, and injunction.

The facts of this case may be briefly stated as follows:

The respondent Maria B. Castro filed in the Court of First Instance of Manila, a complaint dated October 18, 1950, against Saturnino David, petitioner herein, in his capacity as Collector of Internal Revenue, alleging among other things, that she had been acquitted in a criminal case for non-payment of the war profits tax for insufficiency of evidence; that notwithstanding said acquittal, the Collector of Internal Revenue announced on October 18, 1950, that the properties of Maria B....