Court of Tax Appeals Third Division Calendar Practice Flashcards

Vocabulary terms based on the Court of Tax Appeals Quezon City Third Division Court Calendar for June 6, 2024.

Hon. Catherine T. Manahan

The Associate Justice and Chairperson of the Third Division who was present for Part I of the calendar but inhibited for Part II.

Hon. Henry S. Angeles

The Associate Justice and Member of the Third Division present during the Court Calendar for June 6, 2024.

Hon. Lanee S. Cui-David

The Associate Justice and Substitute Member present for Part II of the June 6, 2024, court session.

Hon. Marian Ivy F. Reyes-Fajardo

The Associate Justice and Member recorded as being on Official Business during the June 6, 2024, sessions.

Atty. Christine C. Maza-Guarin

The Executive Clerk of Court III present for both Part I and Part II of the Court Calendar.

Pre-Trial Brief

A legal document filed by parties; for instance, filed by Nidec Precision Philippines Corporation on May 31, 2024, and by the respondent on March 26, 2024.

Judicial Affidavit

A sworn statement executed by a witness, such as those by Vilma C. de Castro, Kit Justin S. Briñas, or Marlo Lumibao Patacsil, submitted as evidence.

CP and CR

Abbreviations used in the court calendar to identify the Counsel for Petitioner and Counsel for Respondent, respectively.

ICPA

Acronym for Independent Certified Public Accountant, whose report and USB were filed in the Singa Ship Management Phils., Inc. case.

CTA Case No. 11029

The case of Nidec Precision Philippines Corporation vs. Commissioner of Internal Revenue scheduled for Pre-Trial Conference.

CTA Case No. 10760

The case of Singa Ship Management Phils., Inc. vs. Commissioner of Internal Revenue involving the cross-examination of Jazyl P. Pabatao.

CTA Case No. 10982

The case of Tower Club Inc. vs. Commissioner of Internal Revenue involving a Motion to Substitute Witness for Krizfer Jane Gella.

CTA Case No. 10702

The case of Petron Corporation vs. Commissioner of Internal Revenue for the continuation of the presentation of evidence.

Atty. Amelia B. Castillo-Esquivel

The Clerk of Court II who presided over the Commissioner's Hearings at the Ground Floor on June 6, 2024.

Secretary's Certificate

A document from the petitioner attached to the Petition for Review in CTA Case No. 11029, filed on November 11, 2022.

Manifestation

A document filed by the petitioner in the Singa Ship Management Phils., Inc. case on June 3, 2024.