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PHILIPPINE SUPREME COURT DECISIONS

EN BANC

[G.R. No. L-11807. May 19, 1961. ]

COLLECTOR OF INTERNAL REVENUE, Petitioner, v. CONVENTION OF PHILIPPINE BAPTIST CHURCHES and the COURT OF APPEALS, Respondents.

Solicitor General for Petitioner.

Luis G. Hofileña and Efrain B. Treñas for Respondents.

RESOLUTION ON MOTION FOR RECONSIDERATION

DIZON, J.:


The decision rendered by this Court on January 28, 1961 affirmed the decision of the Court of Tax Appeals, with costs. In his motion for reconsideration dated February 21, 1961, Petitioner, Collector of Internal Revenue, prays that said decision be amended by eliminating from its dispositive part the imposition of the costs of suit on him.

The motion for reconsideration is well founded (Collector v. St. Paul’s Hospital, etc. G.R. No. L-18127, May 25, 1959; Collector v. Sweeney, G.R. No. L-12178, August 21, 1951) and is hereby granted by eliminating from the dispositive part of the decision rendered in this case the imposition of costs on the petition, Collector of Internal Revenue.

Bengzon, C.J., Padilla, Bautista Angelo, Labrador, Concepcion, Reyes, J.B.L., Barrera and Paredes, JJ., concur.

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