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AUGUSTO P. LUCIANO and ROMAN UMALI, Associate Judges of the Court of Tax Appeals, respondents. P. N. Evangelista for petitioners. Office of the Solicitor General Ambrosio Padilla ...
“Bar Reviewee’s Study Guide to Fundamentals of Taxation”, 1983, co-author with Roman Umali “1982 Tax Reform Program – Pro-Rich”, Business Day, July 8 & 19, 1986
2 The decision was penned by the then Judge Roman Umali. 3 Annex C, Petition. 4 Ibid, 1. 5 Ibid, 1-2 . 6 Ibid, 2. 7 Ibid. 8 Ibid, 2-3. 9 Ibid, 3-4. While references was made to the ...
... Biazon, Hataman, Cerilles, Kho, Mandanas, Gunigundo, Daza, Gullas, Apostol, Remulla, Biron, Lapus, Silverio, Umali (A.), Joson, Asilo, Estrella (R.), Alvarez (A.), Roman, Umali (C.), ...
... Biazon, Hataman, Cerilles, Kho, Mandanas, Gunigundo, Daza, Gullas, Apostol, Remulla, Biron, Lapus, Silverio, Umali (A.), Joson, Asilo, Estrella (R.), Alvarez (A.), Roman, Umali (C ...
... Hataman, Cerilles, Kho, Mandanas, Gunigundo, Daza, Gullas, Apostol, Remulla, Biron, Lapus, Silverio, Umali (A.), Joson, Asilo, Estrella (R.), Alvarez (A.), Roman, Umali (C ...
... Hataman, Cerilles, Kho, Mandanas, Gunigundo, Daza, Gullas, Apostol, Remulla, Biron, Lapus, Silverio, Umali (A.), Joson, Asilo, Estrella (R.), Alvarez (A.), Roman, Umali (C ...
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