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Commissioner Of Internal Revenue (CIR) vs. A. D. Guerrero

COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. A. D. GUERRERO, Special Administrator, in substitution of NATHANIEL I. GUNN, as Administrator of the Estate of the late PAUL I. GUNN, respondent.

G.R. No. L-20942 | 1967-09-22

D E C I S I O N 
 
FERNANDO, J.: 
 
A novel question, one of importance and significance, is before this Court in this petition for the review of a decision of the Court of Tax Appeals. For the first time, the Ordinance appended to the Constitution calls for interpretation, having been invoked to justify a claim for refund of taxes by the estate of an American national, who in his life-time was engaged in the air transportation business. More specifically, the issue is whether or not Section 142 of the National Internal Revenue Code allowing Filipinos a refund of 50 percentum of the specific tax paid on aviation oil, could...