Supreme Court decision · Taxation Law

Collector of Internal Revenue v. Convention of Philippine Baptist Churches

G.R. No. L-11807 · Promulgated May 19, 1961

In brief

This case is about the Collector of Internal Revenue seeking to remove the costs of suit imposed on him after the Court of Tax Appeals decision favouring the Convention of Philippine Baptist Churches.

Court of Tax Appeals, Costs of Suit, Motion for Reconsideration, Internal Revenue, Tax Exemption

Related cases

G.R. No. L-12178 Collector of Internal Revenue v. Sweeney (Cited in this decision)
G.R. No. L-14421 Guagua Electric Light Plant Company, Inc. v. Collector of Internal Revenue (Previous decision in Taxation Law)
G.R. No. L-15935 Serree Investment v. Commissioner of Customs (Next decision in Taxation Law)

Full text

Republic of the Philippines
SUPREME COURT
Manila

EN BANC

G.R. No. L-11807 May 19, 1961

COLLECTOR OF INTERNAL REVENUE, petitioner,
vs. CONVENTION OF PHILIPPINE BAPTIST CHURCHES and the COURT OF TAX APPEALS, respondents.

R E S O L U T I O N

DIZON, J.:

The decision rendered by this Court on January 28, 1961 affirmed the decision of the Court of Tax Appeals, with costs. In his motion for reconsideration dated February 21, 1961 petitioner, Collector of Internal Revenue prays that said decision be amended by eliminating from its dispositive part the imposition of the costs of suit on him.

The motion for reconsideration is well founded (Collector vs. St. Paul's Hospital, etc. G.R. No. L-18127, May 25, 1959; Collector vs. Sweeney, G.R. No. L-12178, August 21, 1951) and is hereby granted by eliminating from the dispositive part of the decision rendered in this case the imposition of costs on the petitioner, Collector of Internal Revenue.

Bengzon, C.J., Padilla, Bautista Angelo, Labrador, Concepcion, Reyes, J.B.L., Barrera and Paredes, JJ., concur.