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Phil. Sugar Estate Dev't. Co., Inc., vs. Posadas

PHILIPPINE SUGAR ESTATE DEVELOPMENT CO., INC., plaintiff-appellee, vs. JUAN POSADAS, Collector of Internal Revenue, defendant-appellant.

G.R. No. 45189 | 1939-05-26

D E C I S I O N


VILLA-REAL, J:

Upon the submission of the present case to the Court of First Instance of Manila on an stipulation of facts, a decision was rendered, the dispositive part of which reads:

"In view of the foregoing, the court finds the action brought by plaintiff to be in accordance with law, and, therefore, orders the Collector of Internal Revenue to refund to plaintiff the sum claimed of P2,915.45, without costs."

From this decision defendant Juan Posadas, in his capacity as Collector of Internal Revenue, took an appeal, assigning six alleged errors committed by the court a quo in its judgment referred to, which we...