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Arturo M. Tolentino vs. Secretary of Finance, et al. [DISSENTING OPINION, J. BELLOSILLO]

ARTURO M. TOLENTINO, petitioner, vs. THE SECRETARY OF FINANCE and THE COMMISSIONER OF INTERNAL REVENUE, respondents. [DISSENTING OPINION, J. BELLOSILLO]

G.R. No. 115455 | 1994-08-25

BELLOSILLO, J., dissenting:

With a consensus already reached after due deliberations, silence perhaps should be the better part of discretion, except to vote. The different views and opinions expressed are so persuasive and convincing; they are more than enough to sway the pendulum for or against the subject petitions. The penetrating and scholarly dissertations of my brethren should dispense with further arguments which may only confound and confuse even the most learned of men.

But there is a crucial point, a constitutional issue which, I submit, has been belittled, treated lightly, if not almost considered insignificant and...