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Philippine Button Corporation Vs. Juan Posadas 051 Phil 583

PHILIPPINE BUTTON CORPORATION, plaintiff-appellant, vs. JUAN POSADAS, JR., Collector of Internal Revenue, defendant-appellee.

G.R. No. 27771 | 1928-02-21

D E C I S I O N


VILLA-REAL, J.:

This is an appeal taken by the plaintiff Philippine Button Corporation from the judgment of the Court of First Instance of Manila absolving the defendant, Juan Posadas, jr., Collector of Internal Revenue of the Philippine Islands, from the complaint in which the plaintiff corporation prayed that the defendant be ordered to reimburse it in the sum of P14,400.10 paid by it under protest as internal revenue tax on several button shipments made by its local manager to its office in New York, United States of America, on the ground that said corporation is not a "merchant" within the meaning of the law, and...