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[2/2] China Bank vs CA, CTA, CIR / CIR vs China Bank

[2/2] CHINA BANKING CORPORATION, petitioner, vs. COURT OF APPEALS, COURT OF TAX APPEALS, and COMMISSIONER OF INTERNAL REVENUE, respondents.

G.R. No. 146749 | 2003-06-10

[1] Under Rule 45 of the Rules of Court.

[2] In CA-G.R. SP No. 50839, penned by Associate Justice Candido V. Rivera and concurred in by Associate Justices Conchita Carpio-Morales and Josefina Guevara-Salonga, Fourteenth Division. In CA-G.R. SP No. 50790, penned by Associate Justice Delilah Vidallon-Magtolis and concurred in by Associate Justices Teodoro P. Regino and Perlita J. Tria-Tirona, Thirteenth Division.

[3] Penned by Associate Judge Ramon O. De Vera, concurred in by Presiding Judge Ernesto D. Acosta, with a dissenting opinion by Associate Judge Amancio Q. Saga.

[4] CTA Decision in CTA Case No. 4720, 30 January 1996.

[5] Rollo...