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P. M. P. Navigation Company Vs. Bibiano L. Meer 091 Phil 32

P. M. P. NAVIGATION COMPANY, plaintiff-appellant, vs. BIBIANO L. MEER, ET AL., defendants-appellees.

G.R. No. L-4621 | 1952-03-24

D E C I S I O N


PARAS, C.J.:

This is an appeal by the plaintiff from a judgment of the Court of First Instance of Manila absolving the defendant Collector of Internal Revenue from the complaint, in which the plaintiff seeks the refund of the sum of P3,484 paid under protest as compensating tax on an army launch salvaged by the plaintiff, two LCT vessels and one Chevrolet truck purchased by it from the Foreign Liquidation Commission, and one jeep purchased by it from the United States Commercial Company, all in the year 1946.

As correctly recommended by the Solicitor General, the appellant is entitled to its claim for refund of the...