Gatchalian v. Revenue

IMPERIAL, J.:

The plaintiff brought this action to recover from the defendant Collector of Internal Revenue the sum of P1,863.44, with legal interest thereon, which they paid under protest by way of income tax. They appealed from the decision rendered in the case on October 23, 1936 by the Court of First Instance of the City of Manila, which dismissed the action with the costs against them. The case was submitted for decision upon the following stipulation of facts: Come now the parties to the above-mentioned case, through their respective undersigned attorneys, and hereby agree to respectfully submit to this Honorable Court the case upon the following statement of facts: 1.

That plaintiff are all residents of the municipality of Pulilan, Bulacan, and that defendant is the Collector of Internal Revenue of the Philippines; 2. That prior to December 15, 1934 plaintiffs, in order to enable them to purchase one sweepstakes ticket valued at two pesos (P2), subscribed and paid therefor the amounts as follows: 1. Jose Gatchalian ....................................................................................................

P0.18 2. Gregoria Cristobal ............................................................................................... .18 3.

Saturnina Silva .................................................................................................... .08 4. Guillermo Tapia ...................................................................................................

.13 5. Jesus Legaspi ...................................................................................................... .15 6.

Jose Silva ............................................................................................................. .07 7. Tomasa Mercado ................................................................................................

.08 8. Julio Gatchalian ................................................................................................... .13 9.

Emiliana Santiago ................................................................................................ .13 10. Maria C. Legaspi ...............................................................................................

.16 11. Francisco Cabral ............................................................................................... .13 12.

Gonzalo Javier .................................................................................................... .14 13. Maria Santiago ...................................................................................................

.17 14. Buenaventura Guzman ...................................................................................... .13 15.

Mariano Santos ................................................................................................. .14 Total ........................................................................................................