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Jose A. Arches vs. Anacleto I. Bellosillo, Et Al.

JOSE A. ARCHES, petitioner-appellant, vs. ANACLETO I. BELLOSILLO and JAIME ARANETA, respondents-appellees.

G.R. No. L-23534 | 1967-05-16

D E C I S I O N 


BENGZON, J.P., J.: 

Petitioner-appellant Jose Arches filed on February 27, 1954 his income tax return for 1953. Within five years thereafter, or on February 26, 1959, deficiency income tax and residence tax assessments were issued against him. 

Said assessments not having been disputed, the Republic, represented by the Bureau of Internal Revenue Regional Director, filed suit on December 29, 1960, in the municipal court of Roxas City, to recover from petitioner-appellant the sum of P4,441.25 as deficiency income tax and additional residence tax for 1953. Arches then moved to dismiss the complaint on the ground...