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Lino Gutierrez, Et Al vs. Collector Of Internal Revenue 121 Phil. 809

The late LINO GUTIERREZ substituted by ANDREA C. VDA. DE GUTIERREZ, ANTONIO D. GUTIERREZ, GUILLERMO D. GUTIERREZ, SANTIAGO D. GUTIERREZ and TOMAS D. GUTIERREZ, petitioners, vs. COLLECTOR (now COMMISSIONER) OF INTERNAL REVENUE, respondent.

G.R. No. L-19537 | 1965-05-20

D E C I S I O N 


BENGZON, J.: 

Lino Gutierrez was primarily engaged in the business of leasing real property for which he paid real estate broker's privilege tax. He filed his income tax returns for the years 1951, 1952, 1953 and 1954 on the following dates: 

Year Date Filed 
1951 March 1, 1952 
1952 February 28, 1953 
1953 February 22, 1954 
1954 February 28, 1955 
and paid the corresponding tax declared therein. 

On July 10, 1956 the Commissioner (formerly Collector) of Internal Revenue assessed against Gutierrez the following deficiency income tax: 

1951 P1,400,00 
1952 672.00 
1953...