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Rosita C. De La Cruz, Et Al. vs. Court Of Tax Appeals, Et Al.

ROSITA C. DE LA CRUZ, joined by her husband JULIO T. DE LA CRUZ, petitioners, vs. COURT OF TAX APPEALS, and THE COMMISSIONER OF CUSTOMS, respondents.

G.R. Nos. L-23335 & L-23452 | 1968-02-29

D E C I S I O N 


CONCEPCION, C.J.: 

Appeal from a decision of the Court of Tax Appeals, affirming the decisions of the Commissioner of Customs, in the above-entitled cases, holding petitioners, Rosita C. de la Cruz and Julio T. de la Cruz, in CTA Case No. 1158 (G.R. No. 23335) and petitioner Rosita C. de la Cruz, in CTA Case No. 1198 (G.R. No. 23452) - hereinafter referred to as appellants - jointly and severally liable, with the Alto Surety Insurance Co., Inc., for the payment of several sums of money aggregating P397,894.20. 

As set forth in the decision of the Court of Tax Appeals, the factual setting of these two (2) cases...