Back

Commissioner of Internal Revenue vs. P. J. Kiener Company, LTD., et al

THE COMMISSIONER OF INTERNAL REVENUE, petitioner-appellant, vs. P. J. KIENER COMPANY, LTD., INTERNATIONAL CONSTRUCTION CORPORATION, GAVINO T. UNCHUAN AND THE COURT OF TAX APPEALS, respondents-appellees.

G.R. No. L-24754 | 1975-07-18

D E C I S I O N

MARTIN, J:

This is a case that draws Us to the tax exemption provision written in the Military Bases Agreement 1 celebrated by the Republic of the Philippines and the United States of America on March 14, 1947, and pursued in the "Aide Memoire" 2 between the two Governments on April 27, 1955.

A quo a decision was rendered by respondent Court of Tax Appeals ordering the Commissioner of Internal Revenue "to give tax credit to [private respondents] the amount of P18,272.21, without pronouncement as to costs." The Tax Court modified the ruling of the Commissioner of Internal Revenue denying the request of the private respondents...