This case has been cited 1 times or more.
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2004-03-23 |
QUISUMBING, J. |
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| "fn">[5] of the National Internal Revenue Code and Section 20 of Revenue Regulations No. V-39,[6] which exempted the transfer of stripped tobacco for use in the manufacture of other tobacco products from prepayment of excise tax. Receiving no response from respondent Commissioner, petitioner on February 22, 1995, filed a Petition for Review, docketed as CTA Case No. 5204 with the tax court, praying for refund of specific taxes it had paid since June 1993. | |||||