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Ker & Company, Ltd. Vs. Court Of Tax Appeals, Et Al.

KER & COMPANY, LTD., petitioner, vs. THE COURT OF TAX APPEALS and THE COLLECTOR OF INTERNAL REVENUE, respondents.

G.R. No. L-12396 | 1962-01-31

D E C I S I O N 


PAREDES, J.

 An appeal from a resolution of the Court of Tax Appeals sustaining a Motion to Dismiss of the Collector of Internal Revenue, on the ground that said Court is without jurisdiction to take cognizance of the case. 

 On the basis of its income tax returns filed for the years 1947, 1948, 1949 and 1950, the petitioner was assessed by the Collector in the respective sums of P42,342.30, P18,651.87, P139.67 and P12,813.00 (Exhibits 1-9). Upon failure of petitioner to pay the said assessments, the Collector sent a demand letter dated February 16, 1953, (Exh. 10). In a letter dated May 24, 1953...