Back

COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. PILAR TANJUATCO and COURT OF TAX APPEALS, respondents.

COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. PILAR TANJUATCO and COURT OF TAX APPEALS, respondents.

G.R. No. L-23970 | 1980-12-29

D E C I S I O N


MELENCIO-HERRERA, J.:

Separate Petitions for Review were filed by taxpayer Pilar Tanjuatco and the Commissioner of Internal Revenue from the Decision of the Court of Tax Appeals dated October 31, 1964, in CTA Case No. 1246, entitled "Pilar Tanjuatco vs. Commissioner of Internal Revenue", ordering the Commissioner to refund to said taxpayer the sum of P579.90 as excess compensating tax paid on the car, with accessories, imported by her.

On June 26, 1960, Pilar Tanjuatco, hereinafter referred to as Taxpayer, imported into the Philippines from the United States A Chevrolet "Impala" car, with accessories, consisting of an...