COMMISSIONER OF INTERNAL REVENUE AND LT COLLECTION ENFORCEMENT AGENCY, PETITIONERS, VS. SECOND DIVISION OF THE HON. COURT OF TAX APPEALS AND AMERICAN WIRE & CABLE CO., INC., RESPONDENTS
FLORANTE G. AGUILA, COMGLASCO AGUILA GLASS CORPORATION AND VALIENTE SELECT VENTURE, INC., PETITIONERS, VS. PERFECT DIMENSION CORPORATION, ENGR. RONALDO S. GUEVARRA** AND ENGR. MARK LUMBAY, RESPONDENTS