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Kopel (Phil.), Inc. vs. Yatco

KOPPEL (PHILIPPINES), INC., plaintiff-appellant, vs. ALFREDO L. YATCO, Collector of Internal Revenue, defendant-appellee.

G.R. No. L-47673 G.R. No. L-47673 | 1946-10-07

D E C I S I O N

HILADO, J:

This is an appeal by Koppel (Philippines), Inc., from the judgment of the Court of First Instance of Manila in civil case No. 51218 of said court dismissing said corporation's complaint for the recovery of the sum of P64,122.51 which it had paid under protest to the Collector of Internal Revenue on October 30, 1936, as merchant sales tax. The main facts of the case were stipulated in the court below as follows:

"AGREED STATEMENT OF FACTS

"Now come the plaintiff by attorney Eulogio P. Revilla and the defendant by the Solicitor General and undersigned Assistant Attorney of the Bureau of Justice and, with leave...