CTA Case No. 395 (Resolution)

-' .TC � OF Tim PHTLTPPINF..3 ' (..v-.,.td. \ �. ' T AX Al'PEALS . l!t.:~Nl LA � MILIO G. CUAYCO G, , c . r � � CAsa o . 395 titioner, � v rsu � COLL CT TE L V UE , spond nt. X � � ... � � . E OLUTIO Thi is in conn ction with the 41 otion to Oismi s fil by re pon ent on ugu t 13, 1957 on th gr-ound th t tb in t nt pp 1 fil d beyond th 0� ay rio reserib by Section 11 of Repub� lie ct No. 1125. fro he ple ding th f r fil d, w g th r th following p rtinent f ct � .etitioner i th owner of �Hacienda lia." which h le se to c r� tain � Arturo iccio .in 1949�19~5, for a yearly rental of 12% of the total annu l sugar quot of th haci nd (p. l, Ex � �, Petition for vi ) . On c m r 1, 1953 , r pond t Coll ctor of lnt rnal R venue ssess d g in t petition r th u of 13,� 0.23 r r s nti � u r a jus ent tax (p. l , Exh. " ", P tition for vi w) . This lett r was r - c 1.ve by p tition r bout th mid 1 of F bruary I 19 (p . 2, etition for eview). On February 3, 1955, the Collector rote noth r 1 tter reiter � ting hi pr vious deman fro tition r ( xh. " �l", etition fo~ vi w) . Petitioner t n r qu t d in letter d te arch 23, 1 55 (Exho �c-, P tition 379 � - - --~- -

- � .. � - , ... 2 for vi w} , for th cons r tion of th said ' r bl ' \.UI} in t , 0 J ly � 1955, t Agent 1 c - lo Ci. y w �Ot titi ta.i perti� n n ap r t how t 8$ not b fi d by t .ount aa $ .. -~ainst him s su ar t X ( �x � �c-1" , p tl i n for' i ). e er 1 xh . "D , titi n for vi w). p tit ion � c:o pli with t 1$ q $t. bsequently, 0 y 2, l 57 ( xh . � ft , IJ it on fo.r vit< ) th gion 1 ir ctor f t ureau of Internal v$nu � it.h st tion t � a-colo City info d p ition r t t Coll c:tor of Inter- �� nal ven 1 hi 1 t r ate J ry ll , 19-5 � ad 1 llowe p t1tion ~� cl i of non�li bil .- ty fo h nt of t tax ue . tax t a ount of th as ... t e in 11, 9. 83 in t ft e l ount of Pl , 280.23. This letter a re... c iv by 1 ione~ n ay lO, 19 7 ( � 3 , Pet ition for v1 1} . y 27, 1957, p tit � on r st for consider tion an inv tl t ion ther of (Exh. � �, tit n for -.) . Thi 1 tter w fil t gion 1 Dir c o B colo Ci.ty an 1 con in l; uI st f co y 0 le tex- of o en e Jan\l r 11, 1 5 � ceor ingly, enclo e wi b 1 tt r Jun l , 1 7 ( xh. UQlf t ti ion for vi ) g titio r ' r st for re on�idera ion. b gional 01r ctor furnis d ti ion r wit copy of espon nt ' lett r . Thi 380

&u ct 57 , n ce � t i 1 1r c- y fo onsi atio � pn t t ci y 2, 1 cis n is ec 0 Cour., . 1 lin c 0 � s Co ul t ts 381

� 1- C. T. A. C E O. 39~ , - - � , ter o t R ional Dir e ~ a J� i r at 19 7, can r op rly bl t t is Cou . th a e r te tio of t 1 the l tter date y 2, 1 er ly a nial of p titio r' e t or eoo i r ion . The r1 eo � enc fr ay l , l. ~7 e i i n r . cei is ion a 2, 19 7. ri w s spen on ay 27, 1 57 � e fil wi re pon ent u for co 1 � at t ru � 1 57 tition eel e s e u� for era� ti � i i w oll 0 J ly 1 ' 1 7, n for r view a$ fil � y a co outa on. fi d that t t on t lf ays ( ay 10 ay 27 Ju 15 ul 13, l 7) b fore fil th t 1. r� 1 is vi ntly f r yon th 0 ay d 1 b la � 382

M il 1 l � 1 57. 383