TAXATION I

Kinds of Income Taxpayers

o Corporate Taxpayers
Batangas vs Collector
Evangelista vs Collector
Reyes vs Commissioner
Ona vs Bautista
Obillo vs Commissioner
Pascual vs Commissioner
Alisco vs Commissioner
Sources of Income
o NDC vs Comm
o Comm vs IAC
Capital Gains and Losses
o Calasanz vs CIR
Tax on Passive Income
o Dividends
Commissioner vs Manning
Anscor vs Commissioner
Proctor & Gamble vs Commissioner
Proctor & Gamble vs Commissioner (MR)
Wander vs Commissioner
Tax on Educational Institutions
o St. Lukes vs CIR
Tax on GOCCs
o Pagcor vs Basco
o Mactan vs Cebu
o LRT vs City of Manila
Tax on Passive Income of Domestic Corporations
o Intercorporate Dividends (27D4) in relation to 28A7d and
2885b
Proctor & Gamble vs Commissioner
Proctor & Gamble vs Commissioner (MR)
Wander vs Commissioner
Tax on Resident Foreign Corporations
o Branch Profit Remittances
Marubeni vs Commissioner
Tax on Non-Resident Foreign Corporations
o Sec 28B5a and Sec 32B7a
Mitsubishi vs Commissioner
Exempt Corporations
o CIR vs CA and YMCA
Allowable Deductions
o Expenses

Aguinaldo vs Commissioner
Accounting Periods and Methods of Accounting
o Banas vs CIR