CTA Case No. 211 (Resolution)

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LUTl ~ I 0 . 2ll , I n other o.rds � :r �P a s by i � li.catio may b r sort . t o by the Cou t only s 1 ~ t r ec u:rs wh un r o r asonabl e hyp ot e si cantle p ision s o'f bot b con t e as co xisting. {pp . 549 . . � 551 , Vol. ' r i c n Juris rud nee. ) n th t In th nt c , t h c p r ! ;;~ions or ap a ent than I al . T C01 ld b r c neil d , nic i t l. S tL f � nc t ion of < to- tu con t uc tion t f �ec ua-: ' if DO" . ibl_ , 1.0 f und of nat i o a l .i.nt � rnal - ::ev n t es . n ord x to c onf.er juri sd.i.c t ion pon t '-li our t , t ual clai m fo . r f ~~d r cr ed't s c ondit J. O pr cedent , shou be fi led wit t h ol c t or of I .. ter lR v en� e �i t .dn o (2) y "t'S fromthe d t o p y nt , {section 3C6)lat on 1 I ntern l v n C de � P. J . ' ener Co., Ltd. vs . atu:rnino avid , / sirrple prot st at � he tim of pay en o pr vio b j tion t tax .JlO t..a � t p ac o r q ir � cl i or :r JO V � 1 ct r f Int l filing of t p eti tion fo r r v iew before tnis Court by th t ax - ay r fo the xec e of taxes aid s ould be it i nt i ty ( }'days f ro ' rec ipt o t r ruling , o er r ec1sion of t e Col lector of ~nt ern 1 v u d nying ~ clai f or r efund (sect i on 11 , . ubl i ct a 311 '

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