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What is Tax Collection Restraint Case Summary about?

1) The Collector of Internal Revenue sought to collect alleged deficiency income taxes from Aurelio P. Reyes for tax years 1946-1950 through summary administrative methods. 2) The Court of Tax Appeals restrained the Collector from doing so, as more than 3 years had passed since Reyes filed his tax returns for those years. 3) The issues are whether the Court could restrain collection after the 3-year period and if it could grant an injunction without requiring a bond, as prescribed by law.

Author

Cayen Cervancia Cabiguen

Language

EN