G.R. No. L-19927 - Vda. de Aguinaldo vs. Commissioner of Internal Revenue

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G.R. No. L-19927: Vda. de Aguinaldo vs. Commissioner of Internal Revenue

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Title Supreme Court: Vda. de Aguinaldo vs. Commissioner of Internal Revenue

Case: G.R. No. L-19927

Decision Date: Feb 26, 1965

Spouses failed to declare P10,000 dividends in 1952, leading to a P3,840 deficiency. Overpayment in 1953 was denied as a credit due to a late claim under tax law.

tax credit

refund

written claim

Very Short 4 min

0.2x of typical case length

END