Back

Maria B. Castro Vs. Silverio Blaquera 100 Phil 981

MARIA B. CASTRO, plaintiff-appellant, vs. SILVERIO BLAQUERA, in his capacity as Acting Collector of Internal Revenue, defendant-appellee.

G.R. No. L-8429 | 1957-02-28

D E C I S I O N


BENGZON, J.:

Of the several points raised by the appellant one is sufficient to dispose of this appeal: instead of deciding the case, she contends, the court a quo should have transferred it to the Court of Tax Appeals.

On June 9, 1954 Maria B. Castro complained before the Manila court of first instance against the Collector of Internal Revenue because in order to satisfy war profits taxes and surcharges allegedly due from her amounting P3,593,950.78 the latter had caused the distraint and levy of certain lands and buildings registered in the name of Marvel Building Corporation, and was bout to sell the same at public...