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John L. Garrison, Et Al. Vs. Court Of Appeals, Et Al.

JOHN L. GARRISON, FRANK ROBERTSON, ROBERT H. CATHEY, JAMES W. ROBERTSON, FELICITAS DE GUZMAN and EDWARD McGURK, petitioners, vs. COURT OF APPEALS and REPUBLIC OF THE PHILIPPINES, respondents.

G.R. Nos. 44501-05 | 1990-07-19

D E C I S I O N


NARVASA, J.:

Sought to be overturned in these appeals is the judgment of the Court of Appeals, 1 which affirmed the decision of the Court of First Instance of Zambales at Olongapo City convicting the petitioners "of violation of Section 45 (a) (1) (b) of the National Internal Revenue Code, as amended, by not filing their respective income tax returns for the year 1969" and sentencing "each of them to pay a fine of Two Thousand (P2,000.00) Pesos, with subsidiary imprisonment in case of insolvency, and to pay the cost proportionately." 2

The petitioners have adopted the factual findings of the Court of Appeals, 3 viz.:

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