G.R. No. L-9692 - Collector of Internal Revenue vs. Batangas Transportation Co.

Collector of Internal Revenue vs. Batangas Transportation Co.

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Title Supreme Court: Collector of Internal Revenue vs. Batangas Transportation Co.

Case: G.R. No. L-9692

Decision Date: Jan 6, 1958

Two bus companies merged operations post-WWII to save costs, forming a joint venture. Tax authorities deemed it a taxable corporation; Supreme Court agreed, allowing revised assessments but waiving surcharges due to reasonable cause.

income tax

corporation

joint management

Standard 20 min

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