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Interprovincial Autobus Co. Vs. Collector Of Internal Revenue 098 Phil 290

INTERPROVINCIAL AUTOBUS CO., INC., petitioner, vs. COLLECTOR OF INTERNAL REVENUE, respondent.

G.R. No. L-6741 | 1956-01-31

D E C I S I O N


LABRADOR, J.:

This is an appeal by way of certiorari from a decision of the Court of Appeals reversing the judgment of the Court of First Instance of Misamis Occidental in civil case No. 1161, entitled The Interprovincial Autobus Co., Inc., plaintiff versus Bibiano L. Meer as Collector of Internal Revenue, defendant and absolving the defendant- appellant therein from the complaint.

Plaintiff is a common carrier engaged in transporting passengers and freight by means of TPU buses in Misamis Occidental and Northern Zamboanga. Sometime in the year 1941 the provincial revenue agent for Misamis Occidental examined the stubs...