CTA Case No. 4222 (Resolution)

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY AMERICAN HOME ASSURANCE COMPANY, Petitioner, - versus - C.T.A. CASE NO. 4222 THE HONORABLE COMMISSIONER OF INTERNAL REVENUE, Respondent. X- - - - - - - - - - - X RE S 0 LUT I 0 N After considering carefully the Motion for Reconsideration of the decision of this Court dated March 22, 1993 filed by the Petitioner as well as the opposition filed thereto by the Respondent, We find no sufficient basis to reconsider our stand. Petitioner merely reiterated the same arguments advanced previously which have been thoroughly discussed in the subject decision. WHEREFORE, the instant Motion for Reconsideration is hereby dismissed. SO ORDERED. Quezon City, Metro Manila, July 6, 1993. c ';:7t:2_... ~ mES TO D. ACOSTA Presiding Judge RAAM~ sOsNo c0i .attJeD4E J.Vu~~~nUin' ~ GRUBA Judge