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Maria B. Castro Vs. Saturnino David 100 Phil 454

MARIA B. CASTRO, plaintiff-appellee, vs. SATURNINO DAVID, in his capacity as Collector of Internal Revenue, defendant-appellee. E. AWAD AND CO., INC., intervenor-appellant.

G.R. No. L-8508 | 1956-11-29

D E C I S I O N


PADILLA, J.:

This is an appeal by the intervenor from an order of the Court of First Instance of Manila certifying and remanding civil case No. 15316 to the Court of Tax Appeals.

In her complaint the plaintiff avers that despite dismissal of the information filed against her in the Court of First Instance of Manila for violation of section 4 in connection with section 8 of Republic Act No. 55 (evasion of payment of war profits tax), the defendant Collector of Internal Revenue levied upon and distrained several of her properties to satisfy war profits tax and surcharges thereon in the amount of P3,593,950.78 allegedly...