A 1997 Court of Appeals (CA) ruling found no proof to pin down presidential candidate Ferdinand "Bongbong" Marcos Jr. on tax evasion charges, but cited him for failure to file income tax (ITR) returns, which carries just a fine.

The Oct. 31, 1997 ruling of the court's Special 3rd Division was penned by then Associate Justice Gloria Paras as the division's chairman and concurred by Associate Justices Lourdes Tayao-Jaguros, the senior member, and Oswaldo Agcaoili, the junior member.

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