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Santiago Sambrano Vs. Court Of Tax Appeals, Et Al 101 Phil 1

SANTIAGO SAMBRANO, petitioner, vs. COURT OF TAX APPEALS and COLLECTOR OF INTERNAL REVENUE, respondents.

G.R. No. L-8652 | 1957-03-30

D E C I S I O N


FELIX, J.:

This is a petition for certiorari filed by Santiago Sambrano, praying for the reversal of a resolution of the Court of Tax Appeals dated January 4, 1955, denying his petition to enjoin the Collector of Internal Revenue from proceeding with the sale of his properties at public auction, and to declare the sale of his house and lot located at Vigan, Ilocos Sur, null and void. This Court gave due course to the petition as an ordinary appeal and at the same time denied the prayer for the issuance of a writ of preliminary injunction. The facts of the case may be summarized as follows:

On February 23, 1950, Santiago...