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COMMISSIONER OF
INTERNAL REVENUE,
Respondent .
X - ·- - - - - - - ~ X
DEC:t51:D N
comp~omise penalties.
.o mulo M.
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"B") :
thereof, otherwise,
.
the assessment shall become final and
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Antonio and Clara Pastor, 196 SCRA 335 <April 26, 1991)
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104 1
DECISION -
C.T.A. CASE NO. 4233
DECISION -
C.T.A. CASE NO. 4233
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X >O< XXX
X XX XXX
DECISION
C.T.A. CASE NO. 4233
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sale tht>reof .
DST un ~~r Section 223 of the 1981 Tax Code is not tenable
DECISION -
C.T.R. CASE NO. 4233
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as follows:
DEC I S I ON -
C.T.A. CASE NO . 42 33
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Secti o n 193 <a> <3 > (i ) o f th e 1977 Tax Code and t he amoun t
5 4 ( e) o f the same Co d e.
SO ORDE RED .
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RAMON 0 .
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Asso c i at e J u.d
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WE CONCUR :
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E RNES TO 0. ACOS TA
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Presi ding Jud ge
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Judge
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DECISION -
C.T .A. CASE NO. 4233
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CER - r I F I CAT I ON
. ... . .