Professional Documents
Culture Documents
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PAREDES, J.:
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district; (2) the hotel has no room for improvement; and (3)
the changing modes in architecture, styles of furniture and
decorative designs, "must meet the taste of a fickle public".
It is a fact, however, that the CTA, in estimating
169
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Phil. 559). Zamora also contends that his basis for applying
the 3-1/2% rate is the testimony of its witness Mariano
Katipunan, who cited a book entitled "Hotel Management
·Principles and Practice" by Lucius Boomer, President,
Hotel Waldorf Astoria Corporation. As well commented by
the Solicitor General, "while the petitioner would deny us
the right to use Bulletin F, he would insist on using as
authority, a book in Hotel management written by a man
who knew more about hotels than about taxation. All that
the witness did (Katipunan) x x x is to read excerpts from
the said book (t.s.n. pp. 99-101), which
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