S** R******* P*** S**
Intimat ReclamantD******* G******* A F********* P****** A J******** B**************
Intimat PârâtA************ F********* P****** A M*********** B*******
Intimat PârâtA************ F********* P****** P***** C************ M******* B******* N***** P*** D******* G******* A F********* P****** A J******** B**************
Recurent PârâtRespinge recursul declarat de DGFP Bistriţa Năsăud.
Hotarare 3178/2013 din 14.03.2013