CTA Case No. 2939 (Resolution)

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY PHILIPPINE HOTELIERS, INC., DOING BUSINESS UNDER THE NAME "MANILA GARDEN HOTEL", Petitioner, - versus - CTA CASE NO. 2939 COMMISSIONER OF INTERNAL REVENUE, Respondent. X- - - - ------X RES 0 LUT I 0 N Considering that the instant petition is a claim for refund of erroneously paid caterer's tax for~ the pet~iod covering the thh~d quat~tet~ of 1976 to the third qt..lat~ter of 1977, inclusive ot~ a total amount of P620,881.08 and premised on the decision of this court in the case of Manila Golf & Country Club vs. Commissioner of Internal Revenue, CTA CASE No. 2630 dated March 30, 1977; and Considering Further, that our decision in that case has been overruled by the Supreme Court in the case of Commissioner of Internal Revenue vs. Hon. Court of Tax Appeals and Manila Golf and Cot..mtt~y Club, Inc., GR No. L-47421 dated May 14, 1990 the dispositive portion of which read as followsa

RESOLUTION - CTA CASE NO. 2939 - 2- "Accordingly, the petition is GRANTED and the decision of the Cour~t of Tax Appeals in CTA CASE No. 2630 is set aside. Section 191-A of R.A. 6110 is valid and enforceable and hence, the Manila Golf and Country Club, Inc., is liable for the amount assessed against ito II This coLlt~t ther~efore r~esolves to DISMISS the instant petition for being moot. SO ORDERED. Quezon City, Metro Manila, August 2 0 , 1990 z. REYES Judge Associate J�Jdge