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Collector Of Internal Revenue Vs. Lourdes Cuenco, Et Al 101 Phil 239

THE COLLECTOR OF INTERNAL REVENUE, petitioner vs. CARMEN CUENCO and THE COURT OF TAX APPEALS, respondents: THE COLLECTOR OF INTERNAL REVENUE, petitioner, vs. LOURDES CUENCO and THE COURT OF TAX APPEALS, respondents.

G.R. Nos. L-9117-18 | 1957-04-29

D E C I S I O N


PADILLA, J.:

These are petitions under section 19, Republic Act No. 1125, to review the resolutions of the Court of Tax Appeals in Cases Nos. 113 and 114, dated 26 April 1955, declaring null and void the warrant of distraint and levy issued by the petitioner on 23 March 1955 in the first case and on 26 March 1955 in the second, as well as the contemplated sale at public auction of the properties of the taxpayers set for 27 April, 1955.

G. R. No. L-9117 - In a letter dated 14 December 1954 the petitioner served upon the respondent Carmen Cuenco assessments for deficiency income tax for the years 1946 to 1950, inclusive,...