CTA Case No. 2925 (Resolution)

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZ ON CITY CONNOISSEURS, I NC., P~!t it i o:::.r�,et', - versus -- C.T.A. CASE NO. 2925 COMMISSIONER OF INTERNAL REVENUE, Resp.:��nder,t. X - - �.� - -----X RE S 0 L UT I 0 N Petitioner has previously manifested that the resolution of the main question in this case, that its the reful"1d of .::1llegedly erroneously paid caterer's tax, depends upon the decision to be made by the Supreme Court in Commissioner of Internal Revenue v. Hon. Court of Tax Appeals and Manila Golf and Country Club, Inc., these cases involving similar questions. The outcome of the aforesaid Manila Golf and Country Club Case <G.R. No. L-47421, May 14, 19'JO) is, however, adverse to the taxpayer. academ1c that petitioner's case being in the same category, must likewise fail.

RESOLUTION C.T.A. CASE NO. 2925 - 2- ACCORDINGLY, the petition for l"ev1ew is DI SMISSED, and the claim for refund is DENIED. _ SO ORDERED. Que .:.:.::�r� City, Mett"'C� Marlila, J�uly '3, 19'32. STELLA DADIVAS-FARRALES ~~Q..~ Acting Associate Judge ERNESTO D. ACOSTA Presidlr�g Judge 286