CIR v. Dunlevy Food Corporation

 

CIR v. Dunlevy Food Corporation

CTA EB NO. 2294

July 18, 2022

Doctrine:

The Court En Banc has jurisdiction over the petitioner Commissioner of Internal Revenue’s Motion for Reconsideration.

Issues:

Whether or not the motion for reconsideration should be granted.

Held: 

No. After careful evaluation of the arguments raised by petitioner vis-a-vis the

records of the case, the Court En Bane resolves to deny petitioner's Motion for

Reconsideration [En Bane Dedsion dated 08 February 2022] for lack of merit. Petitioner failed to raise any new or substantial matter let alone any compelling reason to warrant the modification much less reversal of this Court's findings.