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Ferdinand R. Marcos Ii vs. Court Of Appeals, et al.

FERDINAND R. MARCOS II, petitioner vs. COURT OF APPEALS, THE COMMISSIONER OF THE BUREAU OF INTERNAL REVENUE and HERMINIA D. DE GUZMAN, respondents.

G.R. No. 120880 | 1997-06-05

D E C I S I O N

TORRES, JR., J:

In this Petition for Review on Certiorari, Government action is once again assailed as precipitate and unfair, suffering the basic and oftly implored requisites of due process of law. Specifically, the petition assails the Decision 1 of the Court of Appeals dated November 29, 1994 in CA-G.R. SP No. 31363, where the said court held:

"In view of all the foregoing, we rule that the deficiency income tax assessments and estate tax assessment, are already final and (u)nappealable and the subsequent levy of real properties is a tax remedy resorted to by the government, sanctioned by Section 213 and 218 of the...