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CIR vs. St. Lukes

COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. ST. LUKE'S MEDICAL CENTER, INC., RESPONDENT.

G.R. No. 203514 | 2017-02-13

D E C I S I O N
 
DEL CASTILLO, J.:
 
The doctrine of stare decisis dictates that "absent any powerful countervailing considerations, like cases ought to be decided alike."[1]

This Petition for Review on Certiorari[2] under Rule 45 of the Rules of Court assails the May 9, 2012 Decision[3] and the September 17, 2012 Resolution[4] of the Court of Tax Appeals (CTA) in CTA EB Case No. 716.

Factual Antecedents

On December 14, 2007, respondent St. Luke's Medical Center, Inc. (SLIVIC) received from the Large Taxpayers Service-Documents Processing and Quality Assurance Division of the Bureau of Internal...