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Collector Of Internal Revenue Vs. Aurelio P. Reyes, Et Al. 100 Phil 822

THE COLLECTOR OF INTERNAL REVENUE, petitioner, vs. AURELIO P. REYES and COURT OF TAX APPEALS, respondents.

G.R. No. L-8685 | 1957-01-31

D E C I S I O N


FELIX, J.:

This is a petition for certiorari filed by the Collector of Internal Revenue wherein he seeks to nullify the resolution of the Court of Tax Appeals restraining him from collecting, through summary administrative methods, taxes allegedly due from Dr. Aurelio P. Reyes. The facts of the case may be summarized as follows:

In a letter dated October 13, 1954, petitioner, the Collector of Internal demanded from Aurelio P. Reyes payment of his alleged deficiency income taxes, surcharges, interest and penalties for the tax years 1946 to 1950 amounting to P641,470.04 as of October 31, 1954, with the suggestion that the...