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Commissioner Of Internal Revenue vs. Jose Concepcion

COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. JOSE CONCEPCION, as Ancillary Administrator of the Estate of Mary H. Mitchell-Roberts (deceased), and JACK F. MITCHELL-ROBERTS, respondents.

G.R. No. L-23912 | 1968-03-15

D E C I S I O N 


FERNANDO, J.: 

In this petition for the review of a decision of the Court of Tax Appeals, the decisive question, one of first impression, is whether a taxpayer who had lost his right to dispute the validity of an assessment, the period for appealing to the Court of Tax Appeals having expired, as found by such Court in a previous case in a decision now final, and who thereafter paid under protest could then, relying on Section 306 of the National Internal Revenue Code 1 sue for recovery on the ground of its illegality? The Court of Tax Appeals, in the decision under review, answered in the affirmative. We hold...