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DENIS B. HABAWEL and ALEXIS F. MEDINA, Petitioners, vs. THE COURT OF TAX APPEALS, FIRST DIVISION, Respondent.

Denis B. Habawel, et al. vs. Court of Appeals, First Division

G.R. No. 174759 | 2011-09-07



Republic of the Philippines
SUPREME COURT
Manila


FIRST DIVISION


G.R. No. 174759               September 7, 2011


DENIS B. HABAWEL and ALEXIS F. MEDINA, Petitioners,

vs.

THE COURT OF TAX APPEALS, FIRST DIVISION, Respondent.


D E C I S I O N


BERSAMIN, J.:


Found guilty of direct contempt by the First Division of the Court of Tax Appeals (CTA First Division), and sanctioned with imprisonment for a period of ten days and a fine of P2,000.00, the petitioners have come to the Court for relief through certiorari, claiming that the CTA First Division's finding and sentence were made in grave abuse of its discretion because...