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Liggett & Myers Tobacco Co. Vs. Collector Of Internal Revenue 101 Phil 106

LIGGETT & MYERS TOBACCO COMPANY, petitioner-appellant, vs. COLLECTOR OF INTERNAL REVENUE, respondent-appellee.

G.R. No. L-9415 | 1957-04-22

D E C I S I O N


CONCEPCION, J.:

This is a petition, by Liggett & Myers Tobacco Company, for review of a decision of the Court of Tax Appeals affirming another of the Collector of Internal Revenue, denying the claim of said appellant for the refund of P17.60 allegedly overpaid by way of specific tax on four (4) cartons of King Size L & M Filter Cigarettes.

Both parties have stipulated:

"1. That petitioner is a foreign corporation duly licensed to do business in the Philippines and respondent is the Acting Collector of Internal Revenue of the Philippines;

"2. That on or about September 28, 1954, petitioner received a shipment of 4...