Commissioner of Internal Revenue versus Algue, Inc.

,
and the Court of Tax Appeals (*Title of the Case)
G.R. No. L-28896, February 17, 1988 (Case No. and Date)
First Division, Cruz, J. (Division or En Banc and Ponente)
(centered)
Facts: (Cite only the material facts; identify the main parties; please
dont refer to the parties as petitioner, respondents, etc.,
instead use their proper names)
Issue(s): (Limit only on tax issues)
Decision: (cite only the decision of the court on the tax issues)
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*Note: If the title of the case is too long, you may use et al.