Commissioner of Internal Revenue v. Bay Food Specialties, Inc.

SEVENTEENTH DIVISION [CA-G.R. SP No. 26426. December 17, 1991.] (C.T.A. Case No. 4246) COMMISSIONER OF INTERNAL REVENUE , petitioner , vs . BAY FOOD SPECIALTIES, INC. and THE COURT OF TAX APPEALS , respondents . R E S O L U T I O N RAMIREZ , J p : Upon manifestation of the Solicitor General MANIFESTATION COMES NOW petitioner, by undersigned counsel, and to this Honorable Court respectfully manifests, that after a more circumspect study of the case, petitioner finds no valid nor cogent reasons that would warrant a reversal of the decision rendered by the Court of Tax Appeals in CTA Case No. 4246, entitled "Bay Foods Specialties, Inc. vs. The Commissioner of Internal Revenue", and for which reason petitioner is no longer appealing the same. Makati, Metro Manila, November 21, 1991. FRANCISCO L. CHAVEZ Solicitor General By: (SGD.) SALVADOR D. DAVID Special Attorney (SGD.) AMADOR G. LEAO, JR. Special Attorney COPY FURNISHED: ATTY. R.M.C. VINZON Counsel for Private Respondent 6760 Ayala Ave., Makati, M.M. THE COURT OF TAX APPEALS 4th Floor, Hizon Building Quezon Avenue, Quezon City the Court resolves to dismiss the instant case. SO ORDERED. Santiago and Gutierrez, JJ ., concur.