Liddell & Co., Inc. vs. Collector of Internal Revenue

LIDDELL & CO., INC., petitioner-appellant, vs. THE COLLECTOR OF INTERNAL REVENUE, respondent-appellee.

G.R. No. L-9687 | 1961-06-30

D E C I S I O N

BENGZON, J.:

This is an appeal from the decision of the Court of Tax Appeals imposing a tax deficiency liability of P1,317,629.61 on Liddell & Co., Inc.

Said company lists down several issues which may be boiled to the following:

(a) Whether or not Judge Umali of the Tax Court below could validly participate in the making of the decision;

(b) Whether or not Liddell & Co. Inc., and the Liddell Motors Inc. are (practically) identical corporations, the latter being merely the alter ego of the former;