Title
Calasanz vs. Commissioner of Internal Revenue
Case
G.R. No. L-26284
Decision Date
Oct 9, 1986
Petitioners inherited land, subdivided and sold lots for profit; BIR classified them as real estate dealers, taxing gains as ordinary income, upheld by courts.
Short 11 min

Analyze Cases Smarter, Faster
Jur helps you analyze cases smarter to comprehend faster, building context before diving into full texts. AI-powered analysis, always verify critical details.