9/10/2015 PHILIPPINE REPORTS ANNOTATED VOLUME 110 http://www.central.com.ph/sfsreader/session/0000014fb5f0a473f1816b96000a0094004f00ee/p/ALS282/?username=Guest 1/28 1.…
1. [Nos. LÂ11622 and LÂ11668. January 28, 1961] THE COLLECTOR OF INTERNAL REVENUE, petitioner vs. DOUGLAS FlSHER and BETTINA FlSHER, and THE COURT OF TAX APPEALS, respondents.…