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PHILIPPINE SUPREME COURT DECISIONS

EN BANC

[G.R. No. L-13656. February 26, 1962. ]

COLLECTOR OF INTERNAL REVENUE, Petitioner, v. ALBERTO D. BENIPAYO, Respondent.


R E S O L U T I O N


DIZON, J.:


This is a motion for reconsideration filed by the Solicitor General for the elimination of that part of our decision promulgated on January 31, 1962 sentencing petitioner to pay the costs.

The motion is granted, it appearing that the assessment subject-matter of the present action was not made arbitrarily (Collector v. Prieto, Et Al., G.R. No. L-11976, September 26, 1961; Collector v. Convention of the Phil. Baptist Churches, etc., G.R. No. L-11807, May 19, 1961).

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

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