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Commissioner of Internal Revenue vs. Agrinurture Inc.

COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. AGRINURTURE, INC., respondent

C.T.A. EB Case No. 1054 | 2015-01-13

EN BANC
[C.T.A. EB CASE NO. 1054. January 13, 2015.]
(C.T.A. Case No. 8345)
 
COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. AGRINURTURE, INC., respondent.
 
 
DECISION
 
UY, J:
 
The instant Petition for Review1 was filed by the petitioner Commissioner of Internal Revenue on September 6, 2013 against respondent Agrinurture, Inc., seeking the reversal and setting aside of the Decision dated May 29, 20132 and the Resolution dated August 5, 2013,3 both promulgated by the Special Second Division of this Court (or Court in Division) in CTA Case No. 8345, entitled, "Agrinurture, Inc., Petitioner,...