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CIR vs. Ocier

COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. JERRY OCIER, RESPONDENT

G.R. No. 192023 | 2018-11-21

DECISION
 
BERSAMIN, J.:
 
The claimant's failure to formally offer his evidence renders his evidence incompetent for consideration by the trial court. But the claimant's cause is not necessarily lost if other evidence on record as well as the adverse party's own admissions can support the former's claim. Every court has the positive duty to consider and give due regard to everything on record that is relevant and competent to its resolution of the ultimate issue presented for its adjudication.

The taxpayer is liable to pay capital gains taxes for the sale, barter, exchange or other disposition of shares of stock in a...