Back

Commissioner Of Internal Revenue Vs. Court Of Appeals, Et Al.

COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. THE HON. COURT OF APPEALS, THE COURT OF TAX APPEALS, GCL RETIREMENT PLAN, represented by its Trustee-Director, respondents.

G.R. No. 95022 | 1992-03-23

D E C I S I O N


MELENCIO-HERRERA, J.:

This case is said to be precedent setting. While the amount involved is insignificant, the Solicitor General avers that there are about 85 claims of the same nature pending in the Court of Appeals and Bureau of Internal Revenue totalling approximately P120M.

Petitioner, the Commissioner of Internal Revenue, seeks a reversal of the Decision of respondent Court of Appeals, dated August 27, 1990, in CA-G.R. SP No. 20426, entitled "Commissioner of Internal Revenue vs. GCL Retirement Plan, represented by its Trustee-Director and the Court of Tax Appeals," which affirmed the Decision of the latter Court,...