DISPOSITIVE:

SUBJECTS/DOCTRINES/DIGEST:

WHAT HAPPENED IN THIS CASE?

THE CTA ISSUED A RESOLUTION WHICH ENJOINED THE COMMISSIONER OF INTERNAL REVENUE FROM COLLECTING THE DEFICIENCY TAXES AGAINST QLDI ON THE GROUND THAT THE RIGHT TO COLLECT THE ASSESSED DEFICIENCT TAXES HAD ALREADY EXPIRED.  CIR FILED A PETITION FOR INJUNCTION TO RESTRAIN CTA’S ORDER. SUPREME COURT SAID CTA ORDER HAS LEGAL BASIS. CIR FAILED TO SHOW THE MATERIAL AND SUBSTANTIAL INVATION OF A RIGHT SOUGHT TO BE PROTECTED.

CIR ARGUES THAT CTA HAS NO POWER TO ISSUE WRIT OF INJUNCTION AND PROHIBITION BUT ONLY SUSPEND COLLECTION OF TAXES. SUPREME COURT SAID THAT THE GENERAL RULE THAT INJUNCTION IS NOT AVAILABLE TO RESTRAIN COLLECTION OF TAXES ADMITS OF AN EXCEPTION: WHEN COLLECTION MAY JEOPARDIZE THE INTEREST OF THE GOVERNMENT OR THE TAXPAYER.

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