Totoy Oteyza, et al. vs. J. Antonio Aranpta, et al.

TOTOY OTEYZA,

- Patitiener,

~ versus - C.T.A. CASE NO. 89

J. ANTONIO ARANPTA, Aeting |

Cellseter ef Internal. Revenue,

Respemdent.

DE¥FCISION

The Cellecter ef Internal Revenue, respendent in

this ease, assessed the petitiener, Tetey Oteyza, in

the sum ef 22,334.09 as amusement tax, including sur-

eharge and penalties, pursuant te sectien 260, in rela-

‘thes with ssetien 352 ef the Natienal Internal Revenue

Ceje. This tox was impesed en the recaipts realized

frem the sale ef admissien tickets te the ballet per-

fermaneces held en March 19 and 26, 195% at the Far

Rastern University Auditerium. It is frem this decisien

ef the Celleeter that the herein petitiencr appeals te |

this Ceurt, elaiming exemptien teen poyment at amusement

taxes under the previsiens ef Republic Act Ne. 722.

Befers the trial ef this case, Atterney Pacifice

Oeamps entered his appearance as amicus curiasc, en behalf

ef Mr. Ricarde Cassel, likewise a ballet teacher.

The undisputed faets are as fellews: that en March

19 and 26, 1954, petitien-r Tetey Oteyza was directress

and instrueter ef the Classic Ballot Academy, lecate? at

110 San Rafael, Manila; that en. the aie Veeuentionsd dates,

petitiener held ballet perfermances at the Far astern

Univarsity Auditeriun, in which her primary and interme-

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DECISION «

C.TeAe CASE NO. 89

eo 2a

diate students participated; and that those performances

were held as part of the curriculum ef the schoo] and

the treining ef the students concerned especially as to

public appearances. Fer the purpose of helping defray

the expenses that have been or may be incurred in con-

nection therewith, such as fer music, costumes, light,

rent of the auditorium, as webl es printing, adsiission

tickets were sold te the students and to their parents;

_thet on the first pexfoxmagce, the prices of the tickets

sold were #15.00 for the ledge and the rest were sold at

| ¥7.00, PS.0O, and #3,00, according to the seating arrange-

ments, with ea P1.00 discount to students for eech ticket;

that on the second performance, the prices of the tickets

Sold were et P1O.00, 95.00, 93.00 and £1.00, respectively;

that for the assistamce provided by the Manila Symphony

Orchestra, approximately 24,900.00 was paid hy petitioner

for the first night and 83,200.00 for the second night; =

that fer the use of the Far Eastern University Auditerium, |

9600.00 was paid for the firet night and #500.00 for the °

second night; thet in both performances, the petitioner —

sustained losses, ?2,700.00 for the first performance =

and 81,500.00 fer the second night, or a total of

94,200.00, which was defrayed by petitioner without re-

imbursement from any source; and that the performances

were not held for profit but for the purpose of afford-

ing training to the students in stage appearences and

public perfcrmances, as part of the school curriculum

Petitioner presented some oral evidence wich we

might call expert testimonies, like those declared by

DECISION «

CeToAe CASE NO. 89

«3

Miss Jovite Fuentes, one of cur few internationally known

singer, and Mrs. Trinidad Fernandez~Legarda, nationally

known sociel worker and undoubtedly one of the most well-

known ladies of the country. Mr. Ricardo Cassel likewise

took the witness stand. All these three witnesses, un-

doubtedly connoisseurs ef art, testified as to the defi-

nition and scope of the term "recital" or “concert*.

Miss Fuentes, for instance, said that “recital” includes

“concert” includes symphony and bellet; that even the word

“epera* comprises severel forms ef art; and that opere

and bellet go together. Mrs. Triaidad Fernandez~Legarda

Stated that opera concert or opexe pexformances in their

accepted definition means a group of peeple interpreting

a story employing for instance, a ballet performance or

@ ballet concert presentation with orchestral accompani-

ment as the medium of expression or interpretetione Mf.

Cassel corroborated tie above two testimonies.

The petitioner likewise presented, as source of

- guthority, on issue of the dance magazine of November

1952 (Exhibit “F*).

As to whether ballet is an art, we find the fellow.

ing definitions of the term invelveds

ART, means skill in performance, ace

quired experience, stud or observations

Sys ¢ application of ledge or

in effecting a desizred result; an eccupetion

requiring such knowledge or skillg applice-

tion of skill and teste te preduction accorde

ing to aesthetic les. Art is often

used interchangeably with skill when both

imply proficiency or itaesae in the ex-

ercise or practical cation of knowledge.

(Nebster's In Interaetionsl Dictionary. )

DECISION « \

GeTsAs CASE NO. 89

eo fe

seats means a theatrical poe me ar

cifically a pantominic dance executed

grees @Sp. womens A kind of artistic dancing,

variety, intri » and exe

rarnos dy. A. in its movements. sbster’s

Intermational Dictionary )» vhen used without

any qualifying adjective or phrase, the tera

is ¢ oe Reda geod Podge So Fpoes

higher manifestations, or art par excellence,

as itiis represented in works of art by those

who are “a. ia artists.

(5 Coxpus Juris, p-

BALLET, is a spectacular dance, more ex

ss elaborate in steps, pense and costumes.

5S, Words and Phrases, 86)3 An artise

= plane +4 often involving ‘elaborate and tt

t steps, postures, igures, genera

Sy ae oglu as a dramatic agacee: A and by oun”

siderable number of dancers, ~y B mostly

women; Also, the yt 2 for "ouch & neey A

pentominic dance expres emotion er telling

story: The persons collectively who dance the

ballet at any particular theeter. k end

Wagnalls New Standard Dictionery, Vol. 1.)

With the above-cited expert testimonies, that were

mot contradicted by the attorneys of the Government, and

viewed in the light of the foregoing definitions, we

cannot escape the conclusion thet the bellet performances —

Sponsored by petitioner come within the exemptions come

templated by the provisions of Republic Act No. 722, which

statess

"SECTION 1. The holding of operas, con~-

and art

cep and radio

or phonogrephic ek es shell be

oort frem the pa any national or

pa

one tes ae es $ the receipts de-

Having dispesed of in e brief discussion, the legal

iseves ef this case, we sannet resist the temptation of

saying a few words regarding arts. Undoubtedly, art hes

always been streng in the hearts of the Filipinos, and

as a matter of f@ct, it has been se manifested and receg-

Rized in our fundagge@M@l law which provides that arts and

wr 4