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Tax Liability Case of Maria B. Castro by Robert Espina is a document available to read on EtoBox.

What is Tax Liability Case of Maria B. Castro about?

The document summarizes a tax case involving Maria B. Castro who was assessed war profits tax but later acquitted in a related criminal case for tax evasion. The Court of Tax Appeals ruled Castro liable to pay the tax. Castro argued: [1] the war profits tax law was unconstitutional; [2] the law was improperly applied to her case; [3] any tax liability was extinguished by property forfeiture; and [4] her acquittal barred further tax collection. The Supreme Court rejected Castro

Author

Robert Espina

Language

EN