If the gross
receipts derived from the sale of the automobiles do not qualify as DPGR but the gross
receipts derived from the sale of each of the three components do qualify, the first part of the analysis dictates that the taxpayer has three items giving rise to DPGR: sunroofs, stereos, and tires.
It's late November 2001, and Paul Gross
emerges into the sunlight from the bowels of Serendipity Point Films where he is in post-production on Men with Brooms, a Robert Lantos production, playing with the harmonics of his ensemble cast.
Joining them at the winners podium saw JP Marfori 74 (Class A gross
champion), Albert Cainghug 79 (Class A gross
r-up), Dennis Capa 70 (Class A net champion), Lee Bong Hee 75 (Class A net r-up), Jong Tan 77 (Class B gross
champion), Noe Taojo 80 (Class B gross
r-up), King Rivas 67 (Class B net champion), Edito Jualo 68 (Class B net r-up), Kim Tae Jung 80 (Class C gross
champion), Joe Lafuente 90 (Class C gross
r-up), Vince Batucan 70 (Class C net champion), Arnold Navales 72 (Class C net r-up), Brian Good 91 (Class D gross
champion), Biboy Canusa 92 (Class D gross
r-up), Hermie Martin 70 (Class D net champion) and George Omelio 72 (Class D net r-up).