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The Collector Of Internal Revenue Vs. Matias H. Aznar

THE COLLECTOR OF INTERNAL REVENUE, petitioner, vs. MATIAS H. AZNAR and THE COURT OF TAX APPEALS, respondents.

G.R. No. L-10370 | 1958-01-31

D E C I S I O N


FELIX, J.:

This is a petition filed by the Collector of Internal Revenue to review by certiorari the resolution of the Court of Tax Appeals dated February 8, 1956, in C.T.A. Case No. 109 enjoining him from enforcing collection of the alleged income tax liability of Matias H. Aznar through summary administrative method. The facts of the case are as follows:

In a letter dated November 28, 1952, the Collector of Internal Revenue, through the office of the City Treasurer of Cebu, demanded from Matias H. Aznar the payment of P732,032.66 allegedly representing the latter's income tax deficiencies for the tax years 1945 to...