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Jesus Sacred Heart College Vs. Collector Of Internal Revenue 095 Phil 16

JESUS SACRED HEART COLLEGE, plaintiff-appellee, vs. COLLECTOR OF INTERNAL REVENUE, defendant-appellant.

G.R. No. L-6807 | 1954-05-24

D E C I S I O N


CONCEPCION, J.:

This is an appeal taken by defendant, Collector of Internal Revenue, from a decision of the Court of First Instance of Manila sentencing him to refund to plaintiff, Jesus Sacred Heart College, the sum of P2,241.86, assessed by the former, and paid by the latter, by way of income tax for the years 1947, 1948 and 1949. The parties have stipulated:

"1. That the Jesus Sacred Heart College is an educational organization authorized to operate and existing in Lucena, Quezon, and offering to the public elementary, secondary and collegiate courses;

"2. That according to its income tax returns, plaintiff realized...