SUPREME COURT DECISIONS

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Endnotes:


1 Court of Tax Appeals Records, Vol. I, pp. 147-148.

2 Id., p. 149.

3 Id., p. 150.

4 Id., p. 151.

5 Id., p. 152.

6 Container Yard-Container Freight Station.

7 CTA Records, Vol. I, p. 153.

8 Ibid.

9 Id., p. 159.

10 Id., p. 33.

11 Id., p. 163.

12 Id., pp. 38 and 39.

13 CTA Case No. 4428, 15 September 1994.

14 Decision penned by Presiding Judge Ernesto D. Acosta with the concurrence of Associate Judges Manuel K. Gruba and Ramon O. de Veyra; CTA Records, Vol. I, p. 198.

15 Decision penned by Justice Jose C. de la Rama with the concurrence of Justices Emeterio C. Cui and Eduardo G. Montenegro; Rollo, pp. 64-65.

16 Id., pp. 62-64.

17 Id., p. 67.

18 No. L-42204, 21 January 1993, 217 SCRA 298.

19 No. L-20569, 23 August 1974, 58 SCRA 519.

20 Issued on 8 August 1986.

21 See Note 7.

22 CTA Records, Vol. I, pp. 4-5, 24-25.

23 See Note 10.

24 Rubenecia v. Civil Service Commission, G. R. No. 115942, 31 May 1995, 244 SCRA 640.

25 Reno Foods, Inc. v. NLRC, G. R. No. 116462, 18 October 1995, 249 SCRA 379.

26 Citing Farm Implement and Machinery Co. v. Commissioner of Customs, No. L-22212, 30 August 1968, 24 SCRA 905.

27 See Note 10.

28 Spelled out in the Whereas clauses.

29 Vierneza v. Commissioner of Customs, No. L-24348, 30 July 1968, 24 SCRA 394.

30 See United States v. Steamship Rubi, 32 Phil. 228 (1915); Commissioner of Customs v. Pascual, L-31733, 20 September 1985, 138 SCRA 581.

31 Exh. D.

32 See Note 10.




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