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Commissioner of Internal Revenue (CIR) vs. Norton & Harrison Co. 120 Phil. 684

COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. NORTON HARRISON COMPANY, respondent.

G.R. No. L-17618 | 1964-08-31

D E C I S I O N 
 
 
PAREDES, J.: 
 
This is an appeal interposed by the Commissioner of Internal Revenue against the following judgment of the Court of Tax Appeals: 
 
"IN VIEW OF THE FOREGOING, we find no legal basis to support the assessment in question against petitioner. If at all, the assessment should have been directed against JACKBILT, the manufacturer. Accordingly, the decision appealed from is reversed, and the surety bond filed to guarantee payment of said assessment is ordered cancelled. No pronouncement as to costs." 
 
Norton and Harrison is a corporation organized in 1911, f (1)...