Commissioner of Internal Revenue v. Hawaiian-Philippine Company
REITERATIONFacts
The Antecedents: The Clerk of Court issued an Entry of Judgment nunc pro tunc on May 15, 1967, certifying that a decision rendered by the Supreme Court on May 30, 1964, had become final and executory as of March 15, 1967. Procedural History: The respondent, Hawaiian-Philippine Company, received a copy of the entry of judgment and subsequently filed an urgent motion requesting a copy of the Supreme Court's resolution dated March 15, 1967, which was mentioned in the entry of judgment. The respondent claimed it had not been served with a copy of this resolution. The Petition: The core of the matter was the respondent's motion seeking a copy of the March 15, 1967 resolution.
Issue(s)
Whether the respondent is entitled to be furnished a copy of the Supreme Court's resolution of March 15, 1967, which was addressed exclusively to the Clerk of Court for the purpose of making an entry of judgment. Whether the respondent's motion for a copy of the resolution should be granted.
Ruling
The Supreme Court denied the respondent's urgent motion. The dispositive portion of the original decision, which was reversed and set aside, is not directly relevant to this resolution. The resolution itself denied the motion for a copy of the internal court resolution.
Ratio Decidendi
On the entitlement to a copy of the resolution: The Court clarified that the resolution of March 15, 1967, was an internal directive addressed exclusively to the Clerk of Court. Its purpose was for the Clerk to make the corresponding entry of judgment. The parties in the case are not typically served with notice of such internal court resolutions. Therefore, the respondent was not entitled to a copy of this specific resolution as a matter of right. On the granting of the motion: Given that the resolution was an internal matter not requiring service upon the parties, the respondent's motion requesting a copy of it was deemed without merit. The Court's action was to deny the motion, upholding the procedural practice regarding internal court directives to the Clerk of Court. The finality and executory nature of the judgment, as certified by the entry of judgment, were not affected by this procedural request.
Main Doctrine
The Court denied the respondent's urgent motion for a copy of a resolution addressed exclusively to the Clerk of Court for the purpose of making an entry of judgment, as parties are not typically served notice of such internal court resolutions.