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Commissioner of Internal Revenue vs. Court of Appeals and YMCA [DISSENTING OPINION, BELLOSILLO, J.]

COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. COURT OF APPEALS, COURT OF TAX APPEALS and YOUNG MEN'S CHRISTIAN ASSOCIATION OF THE PHILIPPINES, INC., respondents.

G.R. No. 124043 | 1998-10-14

DISSENTING OPINION

BELLOSILLO, J.:

I vote to deny the petition. The basic rule is that the factual findings of the Court of Tax Appeals when supported by substantial evidence will not be disturbed on appeal unless it is shown that the court committed gave error in the appreciation of facts.1 [Commissioner of Internal Revenue v. Mitsubishi Metal Corporation, G.R. No.54908, 22 January 1995, 181 SCRA 2140.] In the instant case, there is no dispute as to the validity of the findings of the Court of Tax Appeals that private respondent Young Men's Christian Association (YMCA is an association organized and operated exclusively for the...