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Phil. Sugar Estate Development Co., Ltd., Inc. vs. Posadas, Jr.

PHILIPPINE SUGAR ESTATE DEVELOPMENT CO., LTD., INC., plaintiff-appellee, vs. JUAN POSADAS, Jr., Collector of Internal Revenue, defendant-appellant.

G.R. No. 41206 | 1934-09-08

D E C I S I O N


IMPERIAL, J:

This is an appeal taken by the defendant, as Collector of Internal Revenue of the Philippine Islands, from the court's judgment ordering him to pay to the plaintiff the sum of P14,300.28.

The facts of the case have been stipulated as follows:

"The plaintiff and the defendant assisted by their respective counsel agree and stipulate the following facts:

"1. That the plaintiff is a corporation organized and existing under the laws of the Philippine Islands, with offices at No. 246 Anda Street, Walled City, Manila; the defendant is and during the entire period mentioned in the complaint was the Collector of...