Professional Documents
Culture Documents
SECOND DIVISION
878
878
879
Rollo, p. 134.
880
880
Id., p. 141.
Id., p. 11.
Id., p. 13
Id., p. 15
881
881
Id., p. 17.
Id., p. 19.
Id., p. 21.
10
Id., p. 23.
11
Id., p. 40.
882
882
883
883
Rollo, p. 35.
884
884
15
Mertens Law of Federal Income Taxation, Vol. 10, Sec. 55A.05, p. 21.
16
People vs. Ching Lak alias Ang You Chu, L10609, May 23, 1958.
885
Petition denied.
Notes.As a rule, any claim for exemption from tax is
strictly construed against the taxpayer. However, where
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