CTA Case No. 5 (Resolution)

:REPUBLIC OF THB PHILIPPINES COU.H.T OF TAX AP.PEALS MANILA MANUELA EVANGELISTA, C.T.A. CASE NO. 5 Petitioner, - versus - THE COLLECTOR OF INTERNAL REVENUE;, Respondent. x- - - - - - - - - - - - - - -x RESOLUTION On AUiust 14, 1954, the petitioner herein, Manuela Evanielista, filed an appeal before this Court from a decision of the respondent Collector of Internal Revenue demandini from her the payment of the total amount of P7,682.99 alle ~edly representini war profits tax includini surcharies and interests up to July 15, 1954. After the issues had been joined with the filini of the r espondent's answer and the case set for bearini for the reception of evidence, the peti- tioner, with the conformity of the counsel for the respondent, filed a Motion For Dismissal, dated November 11, 1954, which reads as follows: "MOTION FOR DISMISSAL COMES now the petitioner, thru her undersi ened counsel, and respectfull y moves, thi s Honorable Court to dismiss this case on the ~ound that she had paid the amount of P2,000.00 to the Collector of Inte rnal Revenue, with the approval of the latter, in full settlement of her war profit tax liability. Official receipt No. 307, dated November 11, 1954 was issued to the petitioner for the payment of P2,000.00 \ a photostatic copy of which is hereto attached as� Annex "A". HEREFOBE, it is respectfully prayed that this case be dismissed without pronouncement as to costs. (Sgd.) SANTIAGO F. ALID I O Counsel for the petitioner 200 Consolidated Inve st. Bld�. Plaza Goiti, Mani l a

RESOLUTION - O.T.A. 0~~ NO. 5. - 2- WITH OUR CONFORMITY: (Sed.) FEDERICO V. SIAN Solicitor Counsel for Respondent Office o'f the Solicitor General Manila." At the hearine of the above-quoted motion, couns el for the respondent manife sted to the Court that the resp:ndent accepted the offer of compromise of the petitioner in the amount of P2,000.00 in full settlement of her ~ar prof it tax liability because after re-evaluatine the evidence for the eovernment, counsel has arrived at the conclusion and so believes that the case of the ~overnment is weak and is not likely to prosper. More particularly, counsel for the respondent manifested in open court that the main issue in this case upon ~hich ~ill depend in a large measure the final determination of the ~ar profits tax liability of petitioner is whether or not she in fact sold her jewelries worth 10,000.00 during the occupation. According to couns el for the respondent - the petitioner has evidence in her possession to sho~ that she sold these jewelries during the occupation and therefore is exempt from the ~ar profits tax being demanded of her. The government on the other hand, according to counsel for the r espondent, has no evidence to dispr ove th s fact; AS PRAYED FOF . y both parties for the reasons above-stated, this case is hereby dismissed without pronouncement as to costs. SO OBDERED. Manila, December 20, 1954. ~I~~ Presiding Judge