Back

Collector Of Internal Revenue Vs. Juan Isasi, Et Al 101 Phil 247

COLLECTOR OF INTERNAL REVENUE, petitioner, vs. JUAN ISASI, M. SALUSTIANA ALDECOA, CLAUDIO ZULOAGA, MIREN ZULOAGA, HUGO P. RODRIGUEZ, and THE COURT OF TAX APPEALS, respondents.

G.R. No. L-9186 | 1957-04-29

D E C I S I O N


FELIX, J.:

Juan Isasi, M. Salustiana Aldecoa assisted by her husband Jesus Isasi, Claudio Zuloaga, Jr., Miren Zuloaga and Hugo P. Rodriguez in his capacity as Liquidator of the Partnership Aldecoa, Zuloaga and Isasi, instituted originally this case against the Collector of Internal Revenue of the Republic of the Philippines in the Court of First Instance of Negros Occidental (Civil Case No. 2028), but by virtue of the enactment of Republic Act No. 1125, creating the Court of Tax Appeals, same was remanded to the latter Court in accordance with section 22 of said Act.

From the agreed stipulation of facts and other...