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Collector Of Internal Revenue Vs. Manila Lodge No. 761, Et Al. 105 Phil 983

THE COLLECTOR OF INTERNAL REVENUE, petitioner, vs. MANILA LODGE NO. 761 OF THE BENEVOLENT & PROTECTIVE ORDER OF ELKS and THE COURT OF TAX APPEALS, respondents.

G.R. No. L-11176 | 1959-06-29

D E C I S I O N


CONCEPCION, J.:

This is an appeal taken by the Collector of Internal Revenue from a decision of the Court of Tax Appeals holding that the Manila Lodge No. 761 of the Benevolent & Protective Order of Elks "is not liable for privilege taxes onits sale by retail of liquor and tobacco exclusively to its members and their guests," and reversing and setting aside a decision of said appellant to the contrary, dated November 19, 1953, without special pronouncement as to costs.

The uncontested facts are set forth in the decision of said Court, from which we quote:

"This is an appeal from two decisions of teh respondent...