G.R. No. L-47421 - Commissioner of Internal Revenue vs. Court of Tax Appeals

Commissioner of Internal Revenue vs. Court of Tax Appeals

Getting related questions...
Conversations stay on your device. We do not store or track your activity on our servers. Know more about your privacy jur.ph/privacy Ask AI provides quick answers grounded in full case texts to avoid mistakes. Always verify with the original text.

Ask AI

Title Supreme Court: Commissioner of Internal Revenue vs. Court of Tax Appeals

Case: G.R. No. L-47421

Decision Date: May 14, 1990

The Supreme Court ruled that the presidential veto applied only to hotels, motels, and resthouses, not the entire Section 191-A, making Manila Golf & Country Club liable for the caterers tax.

presidential veto

privilege taxes

gross receipts

Short 9 min

END