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CIR vs CA, Court of Tax Appeals, et al

COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. COURT OF APPEALS, COURT OF TAX APPEALS and JOSEFINA P. PAJONAR, as Administratrix of the Estate of Pedro P. Pajonar, respondents.

G.R. No. 123206 | 2000-03-22

R E S O L U T I O N

GONZAGA-REYES, J.:

Assailed in this petition for review on certiorari is the December 21, 1995 Decision.1 [Entitled "Commissioner of Internal Revenue v. Josefina P. Pajonar, as Administratrix of the Estate of Pedro P. Pajonar, and Court of Tax Appeals." Rollo, 35-46.] of the Court of Appeals.2 [Eighth Division composed of J. Jaime M. Lantin, ponente; and JJ Eduardo G. Montenegro and Jose C. De la Rama, concurring.] in CA-G.R. Sp. No. 34399 affirming the June 7, 1994 Resolution of the Court of Tax Appeals in CTA Case No. 4381 granting private respondent Josefina P. Pajonar, as administratrix of the estate of Pedro P....