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EN BANC

G.R. No. 101132 January 29, 1993

RENATO L. LIBORO, Petitioner, vs. COURT OF APPEALS, COMMISSIONER OF INTERNAL REVENUE and COURT OF TAX APPEALS, Respondents.

G.R. No. 105368 January 29, 1993

COMMISSIONER OF INTERNAL REVENUE, Petitioner, vs. COURT OF APPEALS, MANUEL G. ABELLO, JOSE C. CONCEPCION, TEODORO D. REGALA, AVELINO V. CRUZ, and COURT OF TAX APPEALS, respondents.




























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