SECRETARY OF FINANCE and THE COMMISSIONER OF INTERNAL REVENUE, respondents. * G.R. No. 115525. October 30, 1995.
JUAN T. DAVID, petitioner, vs. TEOFISTO T. GUINGONA,
JR., as Executive Secretary; ROBERTO DE OCAMPO, as Secretary of Finance; LIWAYWAY VINZONS-CHATO, as Commissioner of Internal Revenue; and their AUTHORIZED AGENTS OR REPRESENTATIVES, respondents. * G.R. No. 115543. October 30, 1995.
RAUL S. ROCO and the INTEGRATED BAR OF THE
PHILIPPINES, petitioners, vs. THE SECRETARY OF THE DEPARTMENT OF FINANCE; THE COMMISSIONERS OF THE BUREAU OF INTERNAL REVENUE AND BUREAU OF CUSTOMS, respondents.