G.R. No. L-44501-05 - Garrison vs. Court of Appeals

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G.R. No. L-44501-05: Garrison vs. Court of Appeals

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Title Supreme Court: Garrison vs. Court of Appeals

Case: G.R. No. L-44501-05

Decision Date: Jul 19, 1990

U.S. nationals in the Philippines, employed at a U.S. Naval Base, failed to file income tax returns, claiming exemption; court ruled residency and filing obligation apply despite tax exemption.

income tax return

conviction

violation

Standard 15 min

0.9x of typical case length

END