CTA Case No. 3806 (Decision)

v. i REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS CIUEZON CITY DELFIN MA. V. CRUZ, JR., F'r.?ti ticmer� ~ -��� ver!::;us �-�� C.T.A. CASE NO. 3806 COMMISSIONER OF INTERNAL REVENUE, >: _.. ..... ..... . ... Respcmdent. ""' ..... .._ ..... - ..... >: DEC I s I DN This case involves the~ deductibility interest pay ments for income tax purposes. P~;~t.i tionr.::>r dec 1 .:~r.. ed fDr- his 1.974 ~ omr.~ tc.~:-: return the amDunt of P168~884.33 as deductible interest expe n se which the respondent Comm issioner d.i sa llcJwed. Accord .ing 1 y ~ a de�f .i.e iency .incomF.~ ta:-: assessment for the amount of P11.3~178.25 wa s issued und er� Demand Letter and Ar..;sessm Em t No ticE? No. 26--3 -- 06.1.0559.1 -- 74 dated De ce mber� .1.4~ .1.979 (E ):h s . "4" f.HH:J "l~ -��a" ) � Subsequent l y~ p~;~ti t..icmer' s assessment. was r� ev .i sr.-:! d wi t.h i!:\ r�~;~ ducerJ incnme ta >: l i a b i l i t y o �f P96~.1.93.64~ inc 1 u si ve o �f ( E:-: h s. II ::_)II ' "6" and "7") ~ cons.::~quenced by the di sa llowance of an interest. payment of P145~004.19 to a certain Pablo S. Cruz.

DECISION CTA CASE NO. 3 806 t"l r�� P qu e �c-; t: �f o ,... fur- t !1 r:> ,... r �e co n s .i. de r �0 t i o r 1 und e r� a ,:J .::~nu "'' r �y ''"') ,_) "c") of ....:...,... !' r,; u ~:; t a in e d t .ll P c or�� r�� pc tn P.!::;;:. t hpr �e o f und e r � 1 F.:' t t. r:~ ,... .,,; d~ted D ec emb er 16~ 1 9 01 ~nd J a nuar �y ?5~ 190 2 (p. 04 a nd p. 92 ~ BIR re c .~ r �es-, p Pc: t.i. VE? 1 y ) but: r �pc r-~ i pt. tfl P I'� p nf tri a':; d r-:> nJ e d by t .h P p e l: :i t. JOil P I'�� . Un D e t n b e r.. f i ] r:�d jud ic:: i r.~ l ac: t ..i CHl f o 1,.. c:: n l l Pc t.i.nn in thr? f~E'<].ional T1'"� j ,,, l Cn \ll'� l:. uf Ut\ PZO il Cit y ~ d oc ket e d a s C.i v .il C .::\ <:5 1? N n . n �- 3 6 '1 9 ~? ~ e n t: :i t 1 e d " r:: e p u h 1 .i. c o f t:.ll e F' ll .i 1 .i. p p .i. n e <.'! V!S,. De 1 f .i. n .\' I Cr.. u z , ,:J r � � " ( E :-:11. . "[)") nf t.ll P 'S<':d..d r:u mpl a .in t o n ,JUil P. ~.'\ ~ 1 9 81. F' F~ t:. .i. l: J Cl l "l P I' co r1 c.; i d e 1�� e d the f.il.i.nq of jud .ic:: i a J ;::\c:: t..i .o r1 rl e n .i a J o f r�� e qur.> <:; t e d r �rc: nrl c.; .i. d P. I' f:l t..i. n11 o �f ,�J;:.>rJu a r.. y .'�"c". ,'t""_:' !' .1. 9 8 2 ~ f.i.]f?d .i.n c.:;t:."' nt p P. I:..it.i n n f ew r -r-�v .i. P ~�~ 0 11 ,Jul y 4~ .1.981. Th P r� pco l'� d t:.h r? qu p<-:; t i.or1 c:, of jur.i s di c:: t.i.on a nd d ~ du c: tib.i1ity of intere s t:. payment s �f Dl'" .i. r1c: nm r~ t a>: pur �po sP s. H cr,::.ponden t .,;; pec.i.al and .:l f f i r� mr.:\t:i.ve de �fen s e the lack of jur�� .i. s d.i.r.:t.i.on as t:. l1e pi'" P. S Pnt:. pct..i.tion �filed on .July 4~ .1984 i s beyond re<.:J 1c�mr.:�n t a r.. y to appeal r� e s pnnde~ nt. ' s dr,�cJ s Jnn. Th.i s Cnu1��� t:~ ne v er � tll P lr~s~; lull

DEC I S I ON CTA C ~ SE NO . 3 8 06 ::=:; L l 11:? ;:.l l l i'''C:I F'ci l c:�L. I� r c�l" uf {)t,IC.Jl. l c"t. ~'.'.\~ .1 9U .l , J.-.t l l .iC:: I l l\10\ .l :ld dc> Jl'f' !.he:� mu 1�..i u 1�1 f n 1� I"' ,..: c'r 1�::, :i c:l r��~ I' ;:, t�.i u 1., n f pr-"L. i. L iu l ll� �~l' c> f ,., ie\ lll. l i:':\ I' ' '/ .'�':":'1.'�.<.,. ~ l'?HO, ll i:':l !'::. ;:,\ C:: �1�. 1I i:\ l l 'y' ,. � C:' 1�� 1 �, j v E~ d b �y' I l1 r:� I"' C'�' 1:. :i L .i 1) 1 1 r:! r � f 'F'L .�i t..i. U I I f u 1� r �r:��\l.ir:�v.t �':\ Tlcl :i.l':�:�: t~ rlrl c��~ : F?�::: (f' P � l Ln JO, C T r'1 r I"' C:: .. ) i'i ':::. J�.tr�� :l ;:1 !" r:: nm mt ' l l I n f [ '!"�� L:i t� .i U ll r�r � ( I"' p .. :::::<::1� .i. o:�: L l l iJI':" ;,, f l.r'l' f i 1 "i. l lCI :i. l��:::. I'' F'I I III: �~::. L. f c>r I' F' C" I ., , 1o:�: �i. d f'~ I' iJ l: �i. c> I' l n f t:.l1 F�~ ;:,1"'�!:::. f:'~ <;::. �:::.fll 1:} II l . U f IJ I " ~ c� C' fll h C:�! I' .l .:1 , .'I q �7 �:~ , [:>I�:�' Li t . i D l l F' I'' I' ' F'C: P .i . VP d U l l .J l. l l"l f"' ~.'i, l (:;>FJ o'l "' l .llllti'I U il !::; ;:,1111 �1 CC' I 'ir:~ o:::. c>f I 'F~!::. pr:>r l d l-�~ nl:. !::: r:: u mpl i�:1i 11 t : .i 11 C i v i l C;:, !:::.c� 1'-l c>. U ���� : :: (,tl '"? ~:?, f i l Pd h c f u i' P t .l lC' r:: c~cJ :i.U il iJ J 11�� :i. ;1 1 Cn \.\1' 1. uf llt l r' z c>r l Cit y ~ !J r i:'\llC:: I l C: l \), !::; r:~F~ I ::.i ii CJ l.�. u < : n ll r:~ c t:. f1� u m I"' f."�~ 1� �L l:. .i 0 11r> ,... t.ll C) d F' f :i. r:� �i. f'! l'l c: ')" .i.r1c u mr" t.;,:�, ~: u 'f F'''?f:> ~ 1 9::::: .. f.:.,ll. r l c, mt:l l ldl"'c:l U i lc:ll" l'" !:c� ;:1 j r l ;:l!:::~:; r:!" ''� "'; mr:�)l' l t . ( 1\1f'.) � ~,')(:, ��� ..:.� �� U (, .l 0 :'.'.i ;:; '7 .1 ..... 7 �1 ) c:l �':1 1.� r� 11 D c� 1 � C�' mI 't::-' r .1. 11 ~ J r;> 7 �:;> � '�) f :�) ,... .i 1 .,. ~ t:;: i':l j c:1 r:: n m!.'' :1 ;:1 .i 11 t . ( c> I'� ;:1L L .�i u ,., ) fu r � r:: c> l l c!c l:.i . u n f i l F:� d hr:�� f u l'" f} !.tiC' f::r�q.i.O II i:l :l T'r i.i':l1 r :r:�u r � l� uf Uut::e ZU il C.i.Ly t .,:�\ rl t ".i'l fl't OUnL o::;. l: i> C1C:~ II .i. i :l ] C:' f t ' E'CJUF�' ":: L �f n l'' u f , .1 ;�11'1 Ui:l l'" j' I" F~ l : U il !'". .i ci F~ I �':\ 1.' .iU I'l , .. , .. -, ( Sc���c r::r:� pu h 1 .i.c:: .... .1.: ~ 'I .. .. oi rn �r .i. ;;,111 Tf:' ll ct fk )l l �::; i�:HHI Cn .. , :r n c:: .. 1. ...... ~:; l 7 :~ J ~ 1'1 ...., ,. c II ::~: l ' Cu mm . o f J II L � F 1 n j u ~ t 1 ~:'.i Hc r:: (.) ? 7 n ) d ll d t .h p r,:; i�:l Ill E! \.',1i:':l ~:; , f r u m ,.. 1:�:' c:: r:~ .i. p t:. n �f o:::.\\ l!l m <:> l'1 !'' i:':l ncl co p .i. r.-:��r,'. t�. ll L~ r � r:�~u f ur1 JU11 r:�! ~.'\ , l ' .;'H�1, hy �' ' ' ' Y t .i. mP J y i'I Pf'C'i-:l ll"~ cl t .u 1� 11 .i !C' Cc>u r� ! f 'E' I:. i L. �i c> II F' I 0 11

/ DECI SION CTA CASE NO . 3 806 ~ -�� ~, l7Fl �<1 ( BF�P p. .t, CTf) r �pc:. ) � lnr:l r.e r:t, l".l1 r-:> C:~ ll F�' <JPd l r> t. tcr�� o f 0.uqu r,::. t: ~.:1, .1 '70 1 c:ot tld r1ot h E� tr e.--"\ t r. r:l r." '"' ,,n o �f '"; p r-v .i . c: .::> t h er�� F,~o f ~�~ t1 e t t1 P r�� b y 111 21 i 1 or�� per��� ~::; o n .011 dP J. .i. VF' r-y. 11 (f"< er:; o 1u t.ior l, CTA Case No. ::::. 806, (.~uqu s t. .1 l ' 1 9 !:37 ) �rhf~ r �e m;:, in i r1q qu Ps t .i.o r1 .i. ~; wttet t1er � .in l .er�� pr,; t �fnr � income tr.:\>: r �et:.it.iO rl er�� p r-p <;::.p nt. s fl [Jf l P o �f t"' fl '/ SUC it \.'IY�� i t. t�en ~; l .l hIll i t: ~; ( J ) 21 c D p y p f ~- h e c p r . t .i. f .i c 21 L.i C) n D f F' ,, b l 0 n . C n..t -.~ d ,,, t P d S r:~ p t". e m b P I' � l :? , .t '?' 7 Fl , c r=- r- t i "f y .i n q t.11 .~ t It!:~ r F' c: P .i v F' d f r�� n m p P t i t ..i n r 1e r- 21 r.; p <'~ y mr:> r 1 t CJ �f .i r 1 t f~ r�� E~ s t i r 1 r�P c: o r�� rl ~=. ' p.:,,qp JO:> ) ' t'lfl d .(..., ) r:' co p y 0f t.llP .irtcnme "t a >: r�� f? tu r �n o �f ~} ;':' j d . t�11'. .t.:. fo1��� t a>: <:~h 1 E~ . p,,, h 1 n C,.J' Cru:;: in 1 97 4 in thP of F' .14 ~) '004 � J <y t. h u s , .in �fer� r- in q t h '"' t , l ) �'" n .indebt.PrlnPss exi s t e d; 2 ) t"'f"l ob1.ig<~t.iDn to P�"'Y .inl. PI'"� e~; L nrt !;", ,:-,,id .i.ndehtednesr,:;; and ~':.) .inter�� r.-?�:;t. ttl <'~ �; p <~ .i. r:l; r.~ nd pr��er.-:;r:; J ng l .h1~ va 1 'i.d J t y n �f the quet::; t .ion, t. tlPI'"" F~ flO

DECISION CTA CnSE NO. 3806 ) F' >: "i. "~ t: P 11c� F' r:> f 1. n ,7,\ 11 h F~ .::1 rl m :i. ~'� r.:~ .i t ' l F' ~ J i I:: c> F ~�: I 1.i t1 .�i. t��. o::; F 11 11 n r' f? r.;; r~ c> I 1cf f :' ll t 1/J 1,.. �~1 "'~ I I p fl .i. '"-' U rl V <7:\ I'- ')" :i.I 1q ,:;~ S !""� f'-' r�� 1:. :i. 0 I 1 ,3 <;", t l �ltl "~: 1'F' r: r���fni'' C P, t t l P Cf~ l' f.. .i . f i C:i�:lf �i. l:lll .ic~ '"� I .IF'' f �f b y F' ,,, h l n f::; � C r�� u z ,7:\1 H1 1:. I 1r.? l ,:;~ t LP r�� ' r,; J n c: n me T '"' ': n f-' t 1..11'' n f Dr�� .1. rr? ,,. ( F>: " "'i . " F " t \1 l rl " r~ " ~ I' ' F�~ r.:; r )PC: t .. i VP J y ~ F'P t :i. t �i. Prl r. ,.. ) c'.f.l tim i L t.r-od :i.n r::' v i.d F' 11c:: P :i.r 1 ~. I 1i �;::. c '"' ~:". P b y p P t�.i t .i on P. r�� cl u r 1p L c:: 1.1 f f j c: P a r 1d c: "'' n r 1n t�. h P .~ '"' u h c::; l ..i. t .1 1t .t? �fur- ,.,:, 1�H � i l:. l.r' ll cuntl'.. i:'IC t:. I h P t� P I .. Ill"S 1/Jil.i e ll mu ~:; L c::. t. i p 1. 1 l ,7, t e t I 11:c .i r 1t: E~ 1'.. r:-> '"' t p i:'l y "' h l. e h y p f? t.. :i. t..i.[l n F~ ,,.. Lc~ r:�t:' h 1 f) f3 .. z r~ I' . '.\ \d ll C) i r l t:. u I'. r \ :.i c:~ 1..1 I 1cl r> I"' n I:>l. :i.I] i�'l L :i. [I r 1 t. ['I cl F0 c:: 1. ,..,,I r:> t I l (-:'~ r,::. c'l lll p i . 11 hi!=; �i.nc:nmP �l�iJ> : I'" P I.I\I'' fl �7:\ nd r:l i-:1)" t.l1 f? f"' OI'" I' r.csp c> 1ld .i .1�1q j 1'1C:CifllP t �. i:'.\:: dU F~ l.f1GI"F' f'll'1. t1c> r� r~c> -..r r:' 1'- , pr l .i 1.. i r:1 11 F�I' r,::. h1 :�1 1l d 11 <.�1v' C! ~�1 �i. 1-. hi 1r:> .l d r ,. 11 c~ c:: r:> I' . I' F' �:=. 'Cl I 111 :i. l 'l IJ .i r 1r: u Ill 1-? l r:\ >: rli .l F' n,., '" i:l 'i r I r� n y llJ. :l ~ h t 4 . .1. r-; n f F 1. ~�; f:, ~ ~.':' l . f:, h r~ �"'~ .�i c:l h I 1 i "5 C' I I'' If .i. t-.r) I' !"; � T t:. i r,; ,;,\ l !'"� 0 1�1 Cl I' ~. h y l CJ r l D t:. P t� ll .-�11:. F' ,,,hln !3. Cl' t\ ;�: .ic:; pr�t: it.iollPI'.. '~:; co -� h o r� n::~~�H''I'.. :i.n ;,;~ lc>,7:11l cd' F'600,000.00 �fr -um Cni1CJ P I1 F' I' . .i c O F.-~ \I E~ J ('I f llllC:f l t:. ,7\1' H :l F .i r1 r.:1 11r: c~ CD 1'.. p 0 r .;�,\ t. i U I l (p. 3 1. AIR ~ec::n~rl s ) " 1 I r1 ..,,. .i. F' f.\1 e> f l l1 r" f n I' r'' I:J n �i 1� 1q ~ .i t . :1. !::; ' v r~ r y c: l ,. ,,,, I' � t. l1 .:.1 L p r:�' t�. �i. t� .i. u r 1P r- "' c 1 r.:1 .i m 'f u 1... d P! IIic:L:ic:>tl uf \:Ill'" j11 !�. 1�?r.. F~ ~,, ! �. p c7�\ 'y' ITlPrlt .in t. hF~ cr ,;,I Ill U I I T'l t . U f J">.t ~~ ~3 , (l 0 ~ . l I I i':l <:S rl D } E! !J r.:1 J h ,3 <;; :i. <::; � c; () c c: t.. d .i.11q l y , t t 1F~ d e f .i c .i E' n c y .i. 11c: n m r~ l : ,7,, :�: i:l .::; c::; r.<.:; c::; m(�? r 1t . f o 1'.. .19 7 4 .i.r,; o::; u P d i::l q ,..,., .in r,; t . t 1�1!? f' P ~. Jt:.inrlE�~ I'.. vJ.C\ <:':. Vi'�l.l .i . cl .':lnd .i.11 r.-~ccur - d.::l llr:: P VI .i. t:. h 1 c':\1/J. " ~.JE~ �"'IJ 1'- E'P t�l i t.1�1 l'.he- I' c><:,. por 1cl P n t. Cumm .i c:; c,:; .i Ull P 1'.. . f:)r::�ct.iun ~!. O(h) of t . tlr:> N r.:~t. .i.uni:':\1 Jnt: F'I"I li:l l r::PvE!nUF~ Cod E:' u �f 19 77 p1� ov.i.clP!:; ~ .i .n p ,:,,r�t~ t .lli:'l t. l .l�l PI'"P !;' 11 <':111 b p '" 1 1 cJt�',l�" d 0 r,:; cl !::>duet .i. ur1 !:; 11 i 11 tcr-pr,::, t. P�7:1 i cl n 1'.. ,;,,c c: r �upd ~�J :.i. t t1 in .~ t .i:l >: '"' h 1 E' yr.::>;" 1'.. nn .i 11 d r:!h t: edn F>"sr.:; inc I.II'.. I"F' d :i.r1

DECISION CTA CASE NO. 3806 TilE~ pr �o v:i.:;.iu n c:onr,; t . .it:. ut. r?~3 v >il�.. l: tl."'ll y LllP Pllt:. i r- F.? t:;:, t', i'\t.U tDI'" Y �fr � i'\ m p~-,IO I'" k �for.. the df::> dur:: L .i .nll <:<f .i. n Lr.r� ~"'"" ~. P�"Y"H'"n t . f Cl I"' .in r:: nmP t: �"~ :-: pu1�.. por->P~'~. D f'�:>'f .i.ll Pel � lll P nf bnr �1� c>I.-'Jr>d mnney t: t C C:> Ill [''P I l c; .:-.\ .i. ~~ r l p �"~ :i.cl f n r.. 11 r:> 1.1 ;'' r? n I"' fur � h P �~ I' '"' n c c> u f ( ( ) ] cJ C 0 J Dr l y [;: �"~ .i. 1. I' . (") ,"\ d ("; U � ~ V � CD Ill Ill .i ""~ c:; .i.U l"l C' 1'.. � Ct. D. X l �- l � ?7 4 ( l rl ::" ',:.' ) : J) F" p U t:.y V � J) I I ["� U n t . � ::r, 0 Fl Ll � ~3 . 4 8 f:1 ( l 7 1J. 0 ) C t . . .i. n r�: .i. d !:"' 11 L '" l t.o ur 1c: n11d i. t. .i.or1 .�':~ l ...i:'lnrJ 1 PI~F~ l l y E:ll.. fo .1.. c: P.:-.\ hlP ...u t.J l iq 0J. ior l .of �-� t.ilE~. t:. �~ :-: p 0Y.e r.�... c l ,:;, .i.Jn in.I] ....t..he. c:IE:'duc t.iun. ( F' �'H .I 1 .,'. Comm.i !"", ~:; .irlrlPr.. � u r- F" '? (I � ~:, h ( l 9 4 0 ) � F I.\ I l d "~ Ill('? r l L i�'l l ~; u f !'~ d f" I'' i:'l l I I 'l <.:: [)Ill p Ti�~ ::ri t: inn � ~' t .ll F>c :l .. 504 The C .i .'I i Cnde c>:[>r �r".:; �::; l y r;; L.i.pul C.:ltPd .ill \IJI' � i t .i.nq" ( n I'- I� . l 9 ~:.'� b ) d 1l d "All t .llr:~ i�'l tllUUI"l t:. .ill'IUlVF?d P :-: c:: P l? d ~::; f .i \IP hu r 1cl1�.. l? c:.l pr:~ ~:;o ~=. Ill\ .\~; 1-. "' p pP. ,,,,I'" .i r 1 1-'J I'� .i t..i.n q ((~I'' L .1.....:.:..r;.:':.nlo ) pr � ~o?- c .i. p .i Lc., LE:� l y b1�� or.:1C:: heel hy t hP pP t ..it ion P r- t h," t t .IH? cer- t..i �fi.c,,,,t:..inn uf i:'l c:r.. E>clitnr- is IIJ.i.t.hin thP Jpq,;,,l t:.hi:'lt. C::i::ll"l par;;.i. 1 y he V2l .icl c::nqn.i:;.::r.,,nc:e.

DECISION CTA CASE NO. 3806 7 -� Jllt'. P t' � pr,:; t� Cil llnnt h n n.::~ .i. ve l y v 'i.C'IIJPC'I """'"' n'f ~=;ur: fl br � n;-~d <;;c 0 pP ,;~r l d r.;: ['> PC: t I'" L\Ill H .i . t:. f l Uf:'f':� fl Pfl cf F'd f P r:l t. I .I I' .F~ ~; i:'\ 5 11101.\l d ~::; .i t' . F.-~ evr ~ r � y f"' P 1:..i t. .i. or 1E' I'" E~::pr~rl:ir:>l ltl y [JI'"Dff'P.I'" l'.n d r dtl c t. . cl e fi11 Pd <�'ll "ld cunr,:; f'ru rd r~~: r�li. c::i t. ly r.:; ~- �~tF~ �:; �':'l lld c: l. Pi:'lr � l y .i . 11 t P r F?'"' f�. \<Jil .i c: I 1 .i r,; iJ r 1 un1 :nnd.i t ..i.Pni:'l l. 1pq "' 1 ' y !"' r1f n I' r:: rc?,;, b l F' o h I .i q i:'l t i P I 1 u f t f 1F� t ;:, ): p ,;, y c> I'" � (~ <='> thu r::; CJ IIi"' J i . f j P cf l) t f tPr r fill I S t .i. 1td f? b I:. Pdnpr,:;r.:-, tiC:: C 1'' \ .IF'r:f 111 i L f1 in t . f l t? l. ''" :: .':1 h l [? )/Pi�'\ I'" ; :::) �f:. f lF' 1 -f p nc: P ~ �ro r F? quir �p lE' !':><::> I��Jnu 1 d �;; ,:,lrlc::l"..ion .::~n F'>:ped:i.r:>nt pI' :i.I l C i. p J E' c:,�, � 1�11 Pc:e r.:; r:> r : u1��.i . r1g i n t l'�' ql�� . i t y c, f t ' l[�~ c: u l 1 I? c L i n n u �f ~::;up hi c.:; t .I'" :.i.f.-? r,:; c:nn..i 1..\I'' F-? d nuL o �f ttlF.~ qu.i1��k y in r,; i q h Ls b u t <':'I I'" P t .i l 'l q E? c:f pub l :t c pn 1 icy t:.n f:'I'" P'-'Pf'l t:. fr� ,::~ucl UpDil tflP I' 'PVP I'li..I E-? J PS t t:. f l P CU I'" Tl F.' I'" !':; tunc D f e �f f P.C t i VP C:U J J PC t ..i U ll bF.' pl <:ICF'd in tfi P CJII:i.l : l::r,c, ,:,\ l'l d of ''"F' Jf �-.. .ir li': Pr �r.:,<::,t. Cu l�- prq�� ,:,IL:i.nll, f..h:l .~ v . Cnmrnir.:: r.c, 'i.c:>llf:? l'. nf Cu<=:; f � n m "''~ C f()

DECISION CTA CASE NO. 3 806 -�� 8 ..... ,Ju 1y ::-r.l ~ l70l. ) f~ilerl co mrli ~nce. WIIEREFORE ~ petition i. r,; h er �e h y d ism i. sse d ~ t petitioner 's costs. SO ORDERED. A ~;~-;oc: i <=~ t e Judqe WE CONCUR: a-o.~.aJ AMANl E)ILLER r�,. p s .i. d i r �:.:1 ,., \ .\ d q P. cr-:::n fIr- :J. C,...._T X Of'.l I ct=r�t.i. fy th~t. th.i s decision \l'li::IS rea che d after due cons ult<=~tion <=~mong the members of the Cour�t Appeals in accor- d<=~nce with St.:?c:tion J ;)~ Ar� t:icle VIII o �f tile Constitution. AMANTE � ILLER F'n2c; .i.d.i.ng ,J\\dgP. Court of Tax Arpeals