Collector of Internal Revenue v. Benipayo
G.R. No. L-13656 (Resolution) • Supreme Court Decisions • Decisions • Feb 26, 1962
Full text
EN BANC [G.R. No. L-13656. February 26, 1962.] COLLECTOR OF INTERNAL REVENUE , petitioner , vs. ALBERTO D. BENIPAYO , respondent . R E S O L U T I O N DIZON , J p : This is a motion for reconsideration filed by the Solicitor General for the elimination of that part of our decision promulgated on January 31, 1962 sentencing petitioner to pay the costs. The motion is granted, it appearing that the assessment subject-matter of the present action was not made arbitrarily (Collector vs. Prieto, et al., G.R. No. L-11976, September 26, 1961; Collector vs. Convention of the Phil. Baptist Churches, etc., G.R. No. L-11807, May 19, 1961). Bengzon, C . J . , Padilla, Bautista Angelo, Labrador, Concepcion, Reyes, J . B . L . , Barrera, Paredes and De Leon, JJ . , concur.
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.