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CIR vs. Maxicare

COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. MAXICARE HEALTHCARE CORPORATION, RESPONDENT.

G.R. No. 261065 | 2023-07-10

D E C I S I O N
 
SINGH, J.:
 
This is a Petition for Review on Certiorari[1] under Rule 45 (the Petition) filed by petitioner Commissioner of Internal Revenue (CIR) assailing the Decision,[2] dated November 25, 2021, of the Court of Tax Appeals En Banc (CTA En Banc) in CTA EB No. 2325, as well as the Resolution,[3] dated April 26, 2022, of the CTA En Banc in the same case, which denied the CIR's Motion for Reconsideration. The CTA En Banc Decision affirmed the Decision,[4] dated January 16, 2020, as well as the Resolution,[5] dated July 21, 2020, of the Court...