CTA Case No. 4030 (Resolution)

�V\JBLIC OP fHt: PtltLlPPU'ti'.._ ~OURT OF TAX APPEALS QUEZOH Cl'n' ESTATE OF MERCEDES L. VDA. DE JAVELLANA, REPRESENTED BY JOSE MA. JAVELLANA, JUDICIAL SPECIAL ADMINISTRATOR, Petitioner, - versus - C.T.A. CASE NO. 4030 COMMISSIONER OF INTERNAL REVENUE, Respondent. X ------------------------------ X RE S 0 L UT I 0 N Acting on the "Joint Manifestation And Motion To Dismiss" filed by the parties on October 24, 1986, to wit: 1. That upon invitation of respondent, petitioner has agreed to avail of Executive Order No. 44, dated September 4, 1986, by paying to the respondent the sum of El,040,548.43, representing THIRTY (30%) percent of the basic assessment of E3 , 468,494.79, as full and complete compro- mise payment of the Estate Tax Liability of the Estate of Mer c edes L. Vda. de Javellana, duly represented by Jose Ma. Javellana, Judicial Special Administrator in Sp. Proc. No. 15167, Regional Tri a l Court of Negros Occidental, Branch XL I, Bacolod City; 2 . That, as a matter of fact, petitioner has actually paid to the respondent the afore- said sum of El , 040,548.43 and the required BIR clearance will be issued to the petitioner in due time;

RESOLUTION - CTA CASE NO. 4030 - 2- 3. That respondent hereby manifests that with the aforesaid compromise payment of the estate tax liability of petitioner under Execu- tive Order No. 44, his claim under Assessment No. EA-384870-80/82 is now fully satisfied and paid; 4. That, ~ in view of this development, this case is now moot and academic. WHEREFORE, premises considered, it is res- pectfully prayed that this case be dismissed without pronouncement as to costs. Accordingly, let this case be dismissed and thus considered closed and terminated. SO ORDERED. Quezon City, Metro Manila, October 28, 1986. ~ Judge