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Wise & Co. vs. B. Meer

WISE & CO., INC., ET AL., plaintiffs-appellants, vs. BIBIANO L. MEER, Collector of Internal Revenue, defendant-appellee.

G.R. No. 48231 | 1947-06-30

D E C I S I O N

HILADO, J:

This is an appeal by Wise & Co., Inc. and its co-plaintiffs from the judgment of the Court of First Instance of Manila in civil case No. 56200 of said court, absolving the defendant Collector of Internal Revenue from the complaint without costs. The complaint was for recovery of certain amounts therein specified, which had been paid by said plaintiffs under written protest to said defendant, who had previously assessed said amounts against the respective plaintiffs by way of deficiency income taxes for the year 1937, as detailed under paragraph 6 of defendant's special defense (Record of Appeal, pp. 7-10)....