Back

Collector Of Internal Revenue Vs. Jose C. Zulueta, Et Al. 100 Phil 872

THE COLLECTOR OF INTERNAL REVENUE, petitioner, vs. JOSE C. ZULUETA and THE COURT OF TAX APPEALS, respondents.

G.R. No. L-8840 | 1957-02-08

D E C I S I O N


FELIX, J.:

This is a petition for certiorari filed by the Collector of Internal Revenue with this Court wherein he prays that the resolution of the Court of Tax Appeals, ordering him to desist from proceeding through the extra-judicial methods of distraint and levy with the collection of the alleged income tax liabilities of Jose C. Zulueta (Annex D), be declared null and void. The facts of the case may be stated as follows:

On February 10, 1954, respondent Josá C. Zulueta (who had not filed his income tax returns for the years 1945 to 1948 and 1950 - Annex N), received a letter from the Collector of Internal Revenue...