CTA Case No. 2885 (Resolution)

� REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY HYATT REGENCY MANILA, Petitioner, versus - C.T.A. CASE NO. 2885 COMMISSIONER OF INTERNAL REVENUE, Respondent. X- - - - -----X RE S 0 L UT I 0 N In the light of the Supreme Court's decision and resolution in the case of Commissioner of Internal Revenue vs. Hon. Court of Tax Appeals and Manila Golf and Country Club, Inc. <G. R. No. L-47421, May 14, 1990) respondent in this case moved for reso 1uti on of the instant petition for review. The decision in the aforecited case is significant as it had been determined previously that the case on hand and the former involve a similar issue. Initially, petitioner in this case anchors its claim for refund of caterer's tax paid on the basis of this court's favorable decision in Manila Golf and Country Club vs. Commissioner of Internal Revenl.te <C.T.A. Case No. 2630, March 30, 1977). But said decision was the subject of an appeal and was reversed in Commissioner of I nt et"nal Reven1.te vs. Hon. Court of 296

� RESOLUTION CTA CASE NO. 2885 -2 Tax Appeals and Manila Golf and Coltntry Club, Inc., It is therefore academic that the instant petition for review, being of the same category, shall follow kind and fail. ACCORDINGLY, the petition for review is DISMISSED, and the claim for refund is DENIED. SO ORDERED. Quezon City Metro Manila, September 4, 1991. ):Z.>R~:~y; s ding Judge -. (On Leave> CONSTANTE C. ROAQUIN ERNESTO D. ACOSTA Associate Judge Associate Judge 297