G.R. No. L-16315 October 10, 1967
COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. HAWAIIAN-PHILIPPINE COMPANY, respondent.

FACTS

On May 15, 1967, the Clerk of Court made an “Entry of Judgment Nunc Pro Tunc” certifying that a decision filed on May 30, 1964, with a dispositive part reversing and setting aside the appealed decision, had become final and executory in accordance with the Supreme Court’s resolution of March 15, 1967. Upon being served a copy of this entry of judgment, the respondent, Hawaiian-Philippine Company, filed an urgent motion requesting to be furnished with a copy of the Court’s March 15, 1967 resolution mentioned in the entry, as it had not been served a copy of that resolution.

ISSUE

Whether the respondent is entitled to be furnished with a copy of the Supreme Court’s March 15, 1967 resolution which was addressed exclusively to the Clerk of Court for the purpose of making the corresponding entry of judgment.

RULING

The Supreme Court denied the respondent’s urgent motion. The Court clarified that its resolution of March 15, 1967 was one addressed exclusively to the Clerk of Court for him to make the corresponding entry of judgment, and copies of such a resolution are not served on the parties in the case.