LexiQuire · Decisions · Laws 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. G.R. Number: G.R. No. 280165 Promulgated: 2025-08-04 Read the full decision on LexiQuire