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Zamora vs. CTA

JOSE F. ZAMORA (Golden Taxicab), petitioner, vs. THE COURT OF TAX APPEALS and THE COMMISSIONER OF INTERNAL REVENUE, respondents.

G.R. No. L-23272 | 1970-11-26

D E C I S I O N 


CONCEPCION, C.J: 

Appeal taken by petitioner Jose F. Zamora from a decision of the Court of Tax Appeals upholding an assessment made against him by the Commissioner of Internal Revenue hereinafter referred to as Respondent in the sum of P23,103.85, as deficiency compensating tax, and ordering him to pay the same, as well as from a resolution of said Court denying Petitioner's motion for reconsideration of the aforementioned decision. 

It appears that, in February 1958, Petitioner, who owns and operates a fleet of taxicabs known as Golden Taxicab, imported fifteen (15) units of Ford Consul Sedan, in completely...