Home / Documents / Jose Gatchalian vs Cir

JOSE GATCHALIAN, ET AL. v THE COLLECTOR OF INTERNAL REVENUE

IMPERIAL, J p:

Co-ownership or Co-possession

FACTS:
The plaintiffs, are a group of 15 persons @ho !onsoli"ate" their #one$ to pur!hase one ti!%et fro# the
&ational Charit$ S@eeepsta%es 'ffi!e at ( pesos) The ti!%et @as personall$ pur!hase" *$ +at!halian an"
registere" it in the na#e of Jose +at!halian an" Co#pan$) Su!h ti!%et @on the L r" pri-e in the a#ount of
P5.,...) A !he!% @as "ra@n in fa/or of Jose +at!halian an" Co#pan$ against the P&0 an" !ashe" *$
Jose +at!halian an" Co#pan$)
Thereafter, in!o#e taQ eQa#iner Alfre"o 2a/i" re3uire" +at!halian to file the in!o#e taQ return !o/ering
the pri-e @on) 2a/i" #a"e an assess#ent re3uesting pa$#ent for the su# of P1,4UU)U4)
The plaintiffs re3ueste" for taQ eQe#ption, *ut @as "enie") To pre/ent a le/$ fro# *eing #a"e against
the#, the$ pai" the taQ "ue un"er protest)

ISS6E: 7'& the plaintiffs for#e" a partnership or a !o##unit$ propert$

8EL2: The plaintiffs for#e" a partnership) Partnership is "efine" as a situation @here t@o or #ore
persons *oun" the#sel/es to !ontri*ute #one$, propert$ or in"ustr$ to a !o##on fun" @ith the intention
of "i/i"ing the profits a#ong the#sel/es) In this !ase, 15 people, in!lu"ing +at!halian, poole" their
#one$ to a !o##on fun" to *u$ a s@eepsta%es ti!%et, @ith the intention of "i/i"ing the pri-e in !ase the
ti!%et @ins a pri-e) Therefore, there @as a partnership for#e" an", the$ are lia*le to pa$ in!o#e taQ for
the profit the partnership earne")

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JOSE GATCHALIAN VS CIR

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08-Oct-2015 89 3

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DESCRIPTION
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