CTA Case No. 283 (Resolution)

WEPOAL HW O C MANILA IFPEALS HLIPPINE

LVN PICTUREY: INe Petittoner. Jebrearuy 10,1959

o varsua GTAO

HEVENUE COLLEGTG OF DITERNAL Hespondent.

REGGLUTIOM

Thin is in connectton with the afiirative des

fenoe zaised by the roepencent La hfs enseor to the

potitton for zeview that the Inetent ease showid be

dtsnfased on thg ground that the decision of the se-

funct o2zd ol 7 Apols 7.A.Cee o.0the

reneltion of tne Suae Court Gloaiiaing petttioner

ppeal in G.H.No.L-20 and the zesoluticn of chis

Cour n C.7.A. Ca 1o ls foiaig et tieners petition far zviou, conltute an audient eo the presont sction

Petttioner, dungstic cozpsration duiy arganised

and existiog uncor tie iee cr the Paxlpines, is en

gegee in tie prodctson Aocsi eicatogrephse fxine

Somette in l9l, tha ticionere Jctntiy with ether

cinenetogrephie fiim prduieero, entered inte contrect

of lease with the cwnre sf the Lifa Theeter locatsd in

tha City oi aanlle or Vhe uee of the Lffo Thaater. to

ctnematogrephie ecutpoent und eppurtonancca thareto. in

the oxhtsition cl patztionerg movie fils at a daily

rentel f 500.0 Por the pietod tron oeptomoor 22

5

MESOLUTIG .T.ACE NG2

2

1950rch 3 1942, the Co$al re eceipts aount

04,01.. The petitioner reeeivad the sun of

263.372.32.wh16h it gaid the of22.

to the Buroau of Internal Bevenue as nereontege tax

requtred by ectton l93 ef tho #atsonel intenal aovenue

Gode. The ceners of the Liie Theesor reeeived che goent

of 0212.029.07 as rent16.

Ia his letter cetec June 19.1958(nia rec.,.5)

the Collector of Internal leveme denanded Yron the peti-

tionez the plyaent of the m of .39.73 ntng

2e pereentago tex ineiuding she 2 surchnnge fc lete

pyment on he aum cf 212,02.07 whteh ws paie e the

ounere of tne Lifu Theatar ee zantwle, the seme hevtng een constdered Sy the Gellector of ntemel Bevee

a part ef petztfoner'g rore receepts. Teking advmtay of the provione of 2xecetive Order Ne ole the po- titioner appeniwd ths lent menttoned decieton of the

respondent to the defunet serd of Tex Appeeis wnien

affirned the ensamnt on cober 27. 1962 fe c

ril5.T.ACRSEN.8 The petitloner then sle-

vated the Fese te the vproan ozt (G No, Lg4

which diantsaed the eppeal ithout peejudteo in 3r ro

solution or areh Do, l9fe Teliewing t decrsim t he

case f Uniwesty of Sto. Tara vs.owrd af Tax Ap-

palG.0.70Jun23153

In vlew et the enactment of aepwltc Aet o, ll

creating the Ceurt of Tax Appeelo, tha peticiunez an January .1908 ilsd ith the upreee Court tios

I* 6

RESOLUTIC CTR GAENO 28

for reinetstont of to appmal (GR.No,LaD

which wat dismiswed wtthut prajudiee (r. 69. 70,

Bik rec.) purouant to the proviaians ot Section m ot

aid Kepultc Act Hoaver, the ettn for reinstete

ment ot appeel was dentee by the Supreus Geort in its resolution dstoe February ll, 1905 foz the zeaaen chat said motien was filed loag after the resolwtien or March 30 1954 cisaisning tho appoal In ld cane wfth- out ajudtco, had ecome inal.

On Feruary 22, 1, pntitiener filed etore

thia Court a petfeton for the ravies (doeasted as C.T.A Case Ne. 8t) or the oane dtaputed asuessaene of the Gol-

lecto of Intrno1 8eveoue in the asount ct rB30.73 whioh is alne the subject of the presont eetfon. Ho

.upon arol motion wy comel for petitianer e-

aontod tn open court, the eass was dismtsssd tn e seaa lution ef this Court dated Deeeuber 12.155 P. 133 B 2eG.

Subsequentiy, sn Janeyy l9, 1956, ho petittoner

paid tha dioputed tw assossaeat tn the anount of

5.300.73.plus the f 30.0 om pelty r total ount of 5,00.73,nd Apr11 19,1986 it filed its clatn for efund af the ose with the Cel- lector f Interncl evemu .134.l ec.. Cn May

i4, 1950, the responcent denie petitioner* clatn fo

tetutda Kence. the petitioner faled ths cass wt bar.

The isue suaittod for essbton tn his tncl-

dent is whethex or not the present aetion for zefund is

REGCLUTXAN - C.T.. Ca 0. aa

4

barred y the decision er the dofunct Saard ol Tax

Apaals .T. CA He. 38. the eoluto f th

auprwoe Court disatssing patitianenis epgeal in G. n.

No. Lwfase and the resolutian of thie Cour in C,I.

Case No. es, aiso dtsnlosing petitioner'a pstition tas xeview.

we have already decided the anan question of law

n the of Ipekdjien Nerchaasiaing Co. ine.. vs.

Coliecter of Internal Reveouo.O.Y.A Case Mo 374

Deener 7, 190.wfch has practically 1he a

teriwi facts at the case at bar. Hore apnc leieelly.

the ivsue reaelved ia the oaid aase wes whether or

not the decision in .T.A. Cang No. lo whin s bocom

final end executury and ehich we hnw siready ordere

xe0ute in ur rusolutian gf July 1. l95s, opests

a diuito C.T.asG N.374.

In ruling that the decieion 9t the deiunet 3oard

f Tex Appoel n D.T..ase N 10 I8 to he

Conafdereion y thf Cort of .7.A.Ca6 o. 374.

Satds

instent case aad nati .T.A.caae ao.l Pondantya assosoaent a3aiast It,liowtae Shown ht1n Doth, i is che soesonant.o tha Collegtor of inceenal eveue egainat cospanating ta. catog Jaussy li,i95l coption thet in k oreaenepeeitton tor re- viow.the potxeioner. inoddition to preying ior the cancellctien ond withrenlng ef reg- aoks for the refund of the num sf o,o,co WaeCIE Che teat is baing diputad, with the eingle ex In otner pet1tionez foz he u f 97,o2.25 ac n oxatnatton of the plendings ol the partially paid on the wdc, tie petitioner wouie went u asserurent

:

BESCLUTION - C.TCANO

over whseh ther a teaiy n a ftnal Sicasod tax iianility and chea seeking its refund Ln the preeert ection. x N x No. her w nets ene it t.oue.smotser_avion te ov* li v agein the entiro cae decinion o the erite hy the dolumct expodion of no prin pert of Ito ocu- otioncd cesos ze dffresont fren oech athe S0rd of Ta2 Appels ev (7 yr an whicn decision we have alrealy ordered euted wo July le, N0s. y he elover It cowes te court claiaing that ths aiore- becouse the cause of action in one is not th sm an hat of the the tn the ioe to.twa.caaa.mwbng.oo.th.ioanir.s la0t02 LnAVnN.e.EeRSoAeE AENS diupto ovor the anssseeat mada in he It is a alaim for refun B RODEEE HOHVOE

D20e05E forrnn TnoEUe .Ens.aouehmniee.nvtee Naueseeertsh in.gren0a0rovi01 06i

nitrtivo eissam st t pet ov . General conatitutos zen zslueoea if not oennn TRAEOOYN oerd enevted .tMs ort on July io eh1. 31. he MS XRTOAeLSSE WwE.A.oL0.N.a aeiea fnn inerev,msnrowrnneat, 19 OLSEE rananal (analeo vs Teasne T coaselon siwhn hd boon auecuemey thsuoston hehsesenoot.gns nVEIrSwE CEnEXO WE Ic hce e heie that n nsi- (uadoregartg supplted. HALUOORTL 0 H

in the inetant cse. wo fiod ao valid ane coal- ling reaoen to depart frse r uliny n the ipeniao cao6 citod ab9ve. Ct oeY w e v

stongez eo to nias th pt cad ofu

to ovio all over agnin the digied anseeauent onk-

cering that the Secrsien on tie merita of the dofunct

Donrd of Tex Apenle f not oniy ffnel t hee already been fully setisfies wita tac ayatnt of the aum of 8.600.73

9

6.TAGa0.2 ARDOUTIn -

weaircat, in viw t th toregotng ceanidor tione the tition or eviow ftiod y he pti tloner on ne 7.1956ould i hereay dismioood. wzth costs agazaet the petietao

s0a2an.

ant Februsy I,13g.

Aasceinte Judys WA

IC

IH FE Presiaing Juage

in 0. No.-9833 Neng G Eee Hue v. from bringing a neaceion at.che proer tim and in two Tuoreme Couxt.vizs the Jen. hedcndoes not bar the perty Int. New.. CTa. preper court. canes decided y this Court nd affimed by the 1958 t disentA sisnissni ef case ih 1980.ffc.in G.Ho.L-1068l,arch Coll. et int. Rev..T.. We. I sheuld like to cite specirically o.91201935fd 5ta.Clara ber CoV.Coil Oecw 211957,dmi0 sdvertely afrocted D 36

N Asneclete Judge Olorie

10