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Commissioner of Internal Revenue vs. Juliane Baier-Nickel.

COMMISSIONER OF INTERNAL REVENUE, Petitioner, versus JULIANE BAIER-NICKEL, as represented by Marina Q. Guzman (Attorney-in-fact) Respondent.

G.R. No. 153793 | 2006-08-29

FIRST DIVISION
 
DECISION 
 
YNARES-SANTIAGO, J.: 
 
Petitioner Commissioner of Internal Revenue (CIR) appeals from the January 18, 2002 Decision[1] of the Court of Appeals in CA-G.R. SP No. 59794, which granted the tax refund of respondent Juliane Baier-Nickel and reversed the June 28, 2000 Decision[2] of the Court of Tax Appeals (CTA) in C.T.A. Case No. 5633. Petitioner also assails the May 8, 2002 Resolution[3] of the Court of Appeals denying its motion for reconsideration.    
 
The facts show that respondent Juliane Baier-Nickel, a non-resident German citizen, is the President of JUBANITEX, Inc., a...