CTA Case No. 2927 (Resolution)

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY LUAU, INC. , Pet i t i OY�f::n�~, �-� versus ..... C.T. A. CASE NO. 2927 COMMISSIONER OF INTERNAL REVENUE, Res poY�cf ent. x----- -------x RE S 0 L UT I 0 N Petitioner has previously manifested that the resolut1on of the main question in this case, that :its of erroneously paid caterer's tax, depends upon the decision to be made by the Supreme Court in Commissioner o f I nternal Revenue v. Hon. Cou~t of Tax Appeals aY1d IYiar.i la Go:d.d and Cc�untr.�y Club, Inc., these cases involving similar questions. The outcome of the aforesaid Manila Golf and Country Club Casf.? <G. R. No. L-47 421, May 14, 1990) is, however, adverse to t he taxpayer. acadern i c that petition e r 's case being in the same category, must l i kewise fail. 283

RESOLUTION CTA CASE NO. 2927 - 2- ACCORDI NGLY, the petition for review is DISMI SSED, and the ~laim for refund is DEN IED. - SO ORDERED. Glut.'?Zor-a Cit y, Metro Maraila, Jul y 9, 1 992. STELLA DADIVAS- FARRALES EZ,.x CA+ ERNESTO\C~.... ACOS A Acting Associat e Judge py�� e s:i.din~1 J"udge