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Tan Guan vs. Hon. Mariano Nable, Et Al

TAN GUAN, petitioner, vs. HONS. MARIANO NABLE, AUGUSTO M. LUCIANO, ROMAN M. UMALI, JOSE ARA?AS or COMMISSIONER OF INTERNAL REVENUE, respondents.

G.R. No. L-18598 | 1968-07-23

D E C I S I O N 


CONCEPCION, C.J.: 

Petitioner Tan Guan seeks a review on certiorari of a decision of the Court of Tax Appeals upholding two (23 assessments made by the Commissioner of Internal Revenue - hereinafter referred to as Commissioner - one for P72,450 and the other for P128,800, with costs. 

The first represents specific taxes allegedly due for the quantity of cigarettes that could have been produced out of 300 bobbins of cigarette paper disposed of by Imperial Tobacco Company - hereinafter referred to as Imperial - of which Tan Guan is one of the principal partners, whereas the second constitutes the specific taxes...