This case has been cited 1 times or more.
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2005-07-15 |
QUISUMBING, J. |
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| Verily, as early as Churchill and Tait v. Rafferty,[10] the Court rejected judicial control over collection of taxes. That taxes must be collected promptly is a policy deeply entrenched in our tax system. Thus, no court is allowed to grant injunction to restrain the collection of any internal revenue tax.[11] | |||||