Back

CMS Estate, Inc. Vs. Social Security System, et al.

CMS ESTATE, INC., petitioner, vs. SOCIAL SECURITY SYSTEM and SOCIAL SECURITY COMMISSION, respondents.

G.R. No. L-26298 | 1984-09-28

D E C I S I O N


CUEVAS, J.:

This appeal by the CMS Estate, Inc. from the decision rendered by the Social Security Commission in its Case No. 12, entitled "CMS Estate, Inc. vs. Social Security System," declaring CMS subject to compulsory coverage as of September 1, 1957 and "directing the Social Security System to effect such coverage of the petitioner's employees in its logging and real estate business conformably to the provision of Republic Act No. 1161, as amended," was certified to Us by the defunct Court of Appeals 1 for further disposition considering that purely questions of law are involved.

Petitioner is a domestic corporation...