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Court of Tax Appeals decisions
8,629 decisions · 1954–2026
4 decisions in December 1991
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- BANK OF AMERICA NT & SA vs. “ Cc. T. A. CASE NO. 3642 COMMISSIONER OF INTERNAL REVENUE, Resparnderit. ~ tee — on eee weer me —_— ne —— oo K p21 las dD FE G&S KF 8S rt BO MS This case is a claim fier Petunia by petitioner Bank af America NT & SA in the anount oof F789, 736.00 as alleged everpaid income TAX for the TAXable year 1981. Said amount is computed as follows: Net Offshore Income P 21,749,528 x 15/365 x 5% P 44,691.00 Gross Onshore Income P221,894,457 x 10% 22, 189, 446, 00 All Others PS, 098,474 x 1,774, 466.00 Total P24, 008, 603,00 Less: TAX assumed by onshore borrowers {22, 189, 446.00 Net FCDU TAX Liability for 1981 P 1,819, 157.00 Deduct Quarterly payments ist Otr. P 13, 713,00 end itr. 275, 507.00 3rd Qtr. 755, 397.00 Jotal Payments P1, 044,617.00 Creditable TAX withheld on Government Securities 1,504, 278.00 2,548, 895, 00 Refundable amount for 1981 P 729,738, 00 087 CTA Case No. 3642
- Atlas Consolidated Mining & Development Corporation vs. Commissigner of Internal Revenue CTA Case No. 2840
- CTA Case No. 4161 CTA Case No. 4161
- CTA Case No. 4158 CTA Case No. 4158