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Virginia Amor, Et Al. Vs. Commissioner Of Internal Revenue111 Phil. 976

VIRGINIA AMOR, ROSABEL B. TIANGSON, GORGONIA GANARAN, CARMEN M. PADERNILIA, LYDIA A. MAGBANUA, SONIA C. DAYOT, GLORIA P. MALUNDO and NIMFA A. RIEGO, petitioners, vs. COMMISSIONER OF INTERNAL REVENUE, respondent.

G.R. No. L-16137 | 1961-04-29

D E C I S I O N 


BARRERA, J.: 

This is an appeal taken by petitioners Virginia Amor, Rosabel Tiangson, Gorgonia Ganaran, Carmen Padernilia, Lydia Magbanua, Sonia Dayot, Gloria Malundo, and Nimfa Riego, from the decision of the Court of Tax Appeals (in C.T.A. Case No. 629) affirming the denial by respondent Commissioner of Internal Revenue of their claim for refund; pursuant to Section 182(C) (1) of the Tax Code, of occupation taxes for 1958 paid by them. 

It appears that since January 1, 1958, petitioners have been employed as pharmacists and registered nurses at the Insular Lumber Company Hospital, at Fabrica, Negros...