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Perfecto vs Meer [DISSENTING OPINION, OZAETA, J.]

GREGORIO PERFECTO, plaintiff-appellee, vs. BIBIANO MEER, Collector of Internal Revenue, defendant-appellant.

G.R. No. L-2348 | 1950-02-27

Separate Opinions
 
OZAETA., J., dissenting:
 
It is indeed embarrassing that this case was initiated by a member of this Court upon which devolves the duty to decide it finally. The question of whether the salaries of the judges, the members of the Commission on Elections, the Auditor General, and the President of the Philippines are immune from taxation, might have been raised by any interested party other than a justice of the Supreme Court with less embarrassment to the latter.
 
The question is simple and not difficult of solution. We shall state our opinion as concisely as possible.
 
The first income tax law of the...