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Rosa Cancio vs. Court of Tax Appeals, etal.

ROSA CANCIO, petitioner, vs. HON. COURT OF TAX APPEALS and HON. COMMISSIONER OF CUSTOMS, respondents.

G.R. No. 73882 | 1987-10-22

D E C I S I O N


MELENCIO-HERRERA, J.:

Before us is petitioner's Motion for Reconsideration of this Court's Resolution of August 11, 1986, which denied for lack of merit her Petition for Review on Certiorari of respondent Court of Tax Appeals' (CTA) Decision in C.T.A. Case No. 3398.

During the pendency of this case, or on April 23, 1986, petitioner had passed away and her legal heirs were ordered substituted in her stead, and Jose Cancio, Jr., was appointed guardian ad-litem for the minors Ma. Irene and Roberto, both surnamed Cancio, in this Court's Resolution of August 11, 1986.

There is no substantial dispute on the background facts...