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Pastor M. Endencia vs. Saturnino David 93 Phil 696

PASTOR M. ENDENCIA and FERNANDO JUGO, plaintiffs-appellees, vs. SATURNINO DAVID, as Collector of Internal Revenue, defendant-appellant.

G.R. No. L-6355 | 1953-08-31

D E C I S I O N

MONTEMAYOR, J.:

This is a joint appeal from the decision of the Court of First Instance of Manila declaring section 13 of Republic Act No. 590 unconstitutional, and ordering the appellant Saturnino David as Collector of Internal Revenue to refund to Justice Pastor M. Endencia the sum of P1,744.45, representing the income tax collected on his salary as Associate Justice of the Court of Appeals in 1951, and to Justice Fernando Jugo the amount of P2,345.46, representing the income tax collected on his salary from January 1, 1950 to October 19, 1950, as Presiding Justice of the Court of Appeals, and from October 20, 1950 to...