CASES IN TAXATION LAW 3B

A. BASIC PRINCIPLES
1. Madrigal vs. Rafferty, 38 Phil. 414
2. Conwi vs. Court of Tax Appeals, 213 SCRA 83
3. Consolidated Mines, Inc. v. CTA, 157 Phil. 608
4. CIR vs. Tours Specialists, Inc., 183 SCRA 402
5. CIR vs. Javier, G.R. No. 78953 July 31, 1991
6. Roxas vs. CTA, 23 SCRA 276
7. Fisher vs. Trinidad, 43 Phil., 973
8. Limpan Investment Corporation vs. CIR, G.R. No. L-21570 July 26, 1966
B. BUREAU OF INTERNAL REVENUE
9. CIR vs. Hantex Trading Co., G.R. No. 136075, March 31, 2005
10. CIR vs. Benguet Corporation, G.R. No. 134587, July 8, 2005
C. TAX ON INDIVIDUALS AND CORPORATIONS
Individuals
11. Garrison vs. Court of Appeals, G.R. Nos. L-44501-05 July 19, 1990
Partnerships as Corporations
12. Ona vs. CIR, L-19342, May 25, 1972
13. Reyes vs. CIR, 24 SCRA 198
14. Evangelista vs. CIR, 102 Phil 140
15. Gatchalian vs. CIR, 67 Phil. 666
16. Pascual vs. CIR 166 SCRA 560
17. CIR vs. S.C. Johnson and Son, Inc., G, R, No. 127105, June 25, 1999
18. N.V. Reederij Amsterda, and Royal Interocean Lines vs. CIR, G.R. No. L-46029 June 23, 1988
Exempt Corporations
19. CIR vs. YMCA, G.R. No. 124043, October 14, 1998
20. CIR vs. CA, 298 SCRA 83
21. Coconut Oil Refiners vs. Executive Secretary, G.R. No. 132527, July 29, 2005
22. Commissioner of Customs vs. Philippine Phosphate Fertilizer Corporation, GR No. 144440, September
1, 2004
23. CIR vs. G. Cinco Educational Corporation, G.R. No. L-9276. October 23, 1956.
Capital Gains Tax
24. CIR vs. The Estate of Benigno P. Toda, G.R. No. 147188, September 14, 2004
25. CIR vs. del Rosario, CA-GR SP No. 37402, August 28, 1997
26. Compagnie Financiere Sucres Et Denrees vs. CIR, G.R. No. 133834, August 28, 2006
Tax Sparing Credit
27. CIR vs. Procter and Gamble, G.R. No. 66835, April 15, 1988
28. CIR vs. S.C. Johnson and Son, Inc., 309 SCRA 87
Minimum Corporate Income Tax
29. Commissioner Of Internal Revenue vs. Philippine Airlines, Inc., G.R. No. 180066, July 7, 2009
Improperly Accumulated Earnings Tax
30. Commissioner of Internal Revenue vs. Tuason, Inc. 173 SCRA 397
31. Manila Wine Merchants, Inc. vs. CIR, 127 SCRA 483
32. Basilan Estates, Inc. vs. CIR, 21 SCRA 17
33. Cyanamid Philippines, Inc. vs. Court of Appeals, G.R. No. 108067, January 20, 2000
Gross Philippine Billings Tax
34. South African Airways vs. CIR, C.T.A. Case No. 6760, June 9, 2005
Passive Income
35. Commissioner of Internal Revenue vs. Manning, 66 SCRA 14
Dividends
36. Wise & Co. vs. Meer, G.R. No. 48231, June 30, 1947
37. Commissioner of Internal Revenue vs. Court of Appeals, 301 SCRA 152
38. Afisco Insurance Corporation vs. CA, 302 SCRA 1
39. Bachrach vs. Seifert and Elianoff, 87 Phil 483
Branch Profit Remittance Tax
40. Bank of America NT & SA vs. Court of Appeals, G.R. No. 103092, July 21, 1994
41. Commissioner vs. Burroughs Ltd., GR L-6653, 19 June 1986
42. Compania General de Tabacos de Filipinas vs. CIR, CTA Case No. 4141, August 23, 1993
Gross Receipts
43. CIR vs. Citytrust Investment Phils., Inc. GR No. 139786, September 27, 2006
Fragmentation
44. Ferrer vs. CIR, G.R. No. L-16021, August 31, 1962
D. INCLUSIONS AND EXCLUSIONS TO GROSS INCOME
45. CIR vs. A. Soriano Corporation, G.R. No. 108576, January 20, 1999
46. Nitafan vs. CIR, G.R. No. L-78780, July 23, 1987
47. CIR vs. British Overseas Airways Corporation, 149 SCRA 395
48. CIR vs. Air India, G.R. No. L-72443, January 29, 1988
49. Millares vs. NLRC, G.R. No. 122827, March 29, 1999
50. CIR vs. Atlas Consolidated, G.R. No. L-26924, January 27, 1981
51. CIR vs. CA, G.R. No. 96016, October 17, 1991
52. CIR vs. CA, G.R. No. 108576, January 20, 1999
53. El Oriente, Fabrica de Tabacos, Inc. vs. Posadas, G.R. No. 34774. September 21, 1931
54. Commissioner of Internal Revenue vs. Court of Appeals, 207 SCRA 487
55. CIR vs. Henderson, 1 SCRA 649
56. Filinvest Development Corporation and Filinvest Alabang Inc. vs. CIR CTA Case No. 6182,
September 10, 2002
57. CIR vs. CA, G.R. No. 95022, March 23, 1992
58. Re: Request Of Atty. Bernardo Zialcita For Reconsideration Of The Action Of The Financial And
Budget Office, A.M. No. 90-6-015-Sc October 18, 1990
59. CIR vs. Mitsubishi Metal Corporation, G.R. No. L-54908 January 22, 1990
60. Ma. Isabel T. Santos vs. Servier Philippines, Inc., G.R. No. 166377, November 28, 2008
E. DEDUCTIONS
61. Esso Standard Eastern, Inc. vs. CIR, 175 SCRA 149
62. CIR vs. General Foods Phils., Inc. G.R. No. 143672. April 24, 2003
63. Atlas Consolidated Mining & Development Corporation vs. CIR, 102 SCRA 246
64. Maria Carla Pirovano et al., vs. CIR, 14 SCRA 832
65. Commissioner of Internal Revenue vs. Palanca, 18 SCRA 496
66. Basilan Estates, Inc. vs. Commissioner of Internal Revenue, 21 SCRA 17
67. PRC/UNILEVER vs. CA, G.R. No. 118794, May 8, 1996
68. Aguinaldo Industries Corporation vs. CIR, 112 SCRA 136
69. C.M. Hoskins & Co., Inc. vs. CIR, 30 SCRA 434
70. Hospital de San Juan de Dios vs. CIR, 175 SCRA 149
71. Republic vs. Manila Electric Company, G.R. No. 141369, November 15, 2002
72. China Banking Corporation vs. CA, 336 SCRA 178
73. CIR vs. Isabela Cultural Corporation, G.R. No. 172231, February 12, 2007
74. CIR vs. Central Luzon Drug Corporation, G.R. No. 148512, June 26, 2006
75. Bicolandia Drug Corporation vs. CIR, G.R. No. 142299, June 22, 2006
76. Carlos Superdrug Corproation vs. DSWD, G.R. No. 166494, June 29, 2007
77. Pansacola vs. CIR, G.R. No. 159991, November 16, 2006
78. Roxas vs. CTA, G.R. No. L-25043, April 26, 1968
79. Zamora vs. CIR, G.R. No. L-15290, May 31, 1963
80. Calanoc vs. CIR, G.R. No. L-15922, November 29, 1961
81. Kuenzle & Streiff, Inc. vs. The Collector Of Internal Revenue, G.R. Nos. L-12010 and L-12113,
October 20, 1959
82. Paper Industries Corporation Of The Philippines vs. CA, G.R. Nos. 106949-50 December 1, 1995
83. CIR vs. Vda. De Prieto, G.R. No. L-13912, September 30, 1960
84. CIR vs. Lednicky, G.R. Nos. L-18169, L-18262 & L-21434, July 31, 1964
85. Philippine Refining Company vs. CA, G.R. No. 118794 May 8, 1996
86. Hermanos vs. CIR, G.R. No. L-21551, September 30, 1969
87. 3M Philippines, Inc. vs. CIR, G.R. No. 82833 September 26, 1988
88. Calasanz vs. CIR, G.R. No. L-26284, October 9, 1986
89. Tuason vs. Lingad, G.R. No. L-24248, July 31, 1974
90. CIR vs. Rufino, G.R. Nos. L-33665-68, February 27, 1987.]
91. Gregory vs. Helvering, 293 U.S. 465; 55 S.CT.266
F. SITUS OF TAXATION
92. CIR vs. Marubeni Corporation, G.R. No. 137377, December 18, 2001
93. CIR vs. CA, G.R. No. L-54108 January 17, 1984
94. Philippine Guaranty Co., Inc. vs. CIR, G.R. No. L-2207, April 30, 1965
95. Alexander Howden & Co., Ltd., vs. CIR, G.R. No. L-19392, April 14, 1965
96. Philippine American Life Insurance Company Inc. vs. CTA CA-GR SP. No. 31283, April 25, 1995
G. ACCOUNTING PERIODS AND METHODS, RETURNS
AND PAYMENT OF TAXES
97. Consolidated Mines vs. CTA, G.R. Nos. L-18843 and L-18844 August 29, 1974
98. BPI-Family Savings Bank vs. CA, G.R. No. 122480 April 12, 2000
99. BPI vs. CIR, CA-GR SP. NO. 38304, April 14, 2000
100. CIR vs. BPI, G.R. No. 178490, July 7, 2009
H. WITHHOLDING TAX SYSTEM
101. Citibank vs. CA, G.R. No. 107434, October 10, 1997
102. CIR vs. Malayan Insurance Co., Inc. 21 SCRA 944
103. Marubeni Corporation vs. CIR, 177 SCRA 500 (Ruling only)
104. CIR vs. Wander Philippines, Inc. 160 SCRA 573
105. CIR vs. PAL, G.R. No. 160528, October 9, 2006
106. Banco Filipino Savings and Mortgage Bank vs. CA, G.R. No. 155682, March 27, 2007
107. Benguet Corporation vs. CIR, G.R. No. 141212, June 22, 2006
108. Intercontinental Broadcasting Corporation vs. Amarilla, G.R. No. 162775, October 27, 2006
109. CIR vs. Procter & Gamble Philippine Manufacturing Corporation G.R. No. L-66838 April 15, 1988
110. Filipinas Synthetic Fiber Corporation vs. CA, G.R. Nos. 118498 & 124377 October 12, 1999
I. ESTATE AND DONORS TAXATION
111. Cano vs. Director of Lands, 105 Phil 1; Gonzales vs. Legarda, 104 SCRA 479
112. Herrera vs. Quezon City Board of Assessment Appeals, G.R. No. L-15270, September 30, 1961
113. CIR vs. Bishop of the Missionary District, G.R. No. L-19445, 31 August 1965
114. Abello, Concepcion, Regala and Cruz vs. CIR, G.R. No. 120721, February 23, 2005
115. Pirovano vs. CIR, 14 SCRA 832
116. Lladoc vs. Commissioner of Internal Revenue, 14 SCRA 292
J. VALUE ADDED TAX
117. Abakada Guro Party List vs. Executive Secretary, G.R. No. 168056, September 1, 2005
118. CIR vs. Seagate Technology, G.R. No. 153866, February 11, 2005
119. CIR vs. American Express International, Inc., G.R. No. 152609, June 29, 2005
120. Contex Corporation vs. CIR, G.R. No. 151135, July 2, 2004
121. CIR vs. CA, G.R. No. 125355, March 30, 2000
122. CIR vs. Cebu Toyo Corporation, G.R. No. 149073, February 16, 2005
123. Intel Technology Phil., Inc. vs. CIR, G.R. No. 166732, April 27, 2007
124. CIR vs. Placer Dome Technical Services (Phils.) Inc., G.R. No. 164365, June 8, 2007
125. CIR vs. Burmeister and Wain Scandinavian Contractor Mindanao, Inc., G.R. No. 153205, January 22,
2007
126. CIR vs. Acesite (Phils.) Hotel Corporation, G.R. No. 147295, February 16, 2007
127. CIR vs. Magsaysay Lines, GR No. 146984, July 28, 2006
128. CIR vs. Mirant Pagbilao Corporation, GR No. 172129, September 12, 2008
129. Atlas Consolidated Mining And Development Corporation vs. CIR, GR No. 141104 & 148763, June 8,
2007
130. American Express International, Inc. vs. CIR, GR No. 152609, June 29, 2005
131. CIR vs. Burmeister And Wain Scandinavian Contractor Mindanao, Inc., GR No. 153205, January 22,
2007
132. Fort Bonifacio Development Corporation v. Commissioner Of Internal Revenue, G.R. Nos. 158885
and 170680, April 2, 2009
133. San Roque Power Corporation vs. Commissioner Of Internal Revenue, G.R. No. 180345, November
25, 2009
134. Kepco Philippines Corp. V. Commissioner Of Internal Revenue, G.R. No. 179356, December 14, 2009
K. DOCUMENTARY STAMP TAX
135. Filipinas Textile Mills, Inc. vs. Court of Appeals, G.R. No. 119800, November 12, 2003
136. International Exchange Bank vs. CIR, G.R. No. 171266, April 4, 2007
137. MJ Lhuillier Pawnshop, Inc. vs. CIR, G.R. No. 166786, September 11, 2006
138. Security Bank Corporation vs. CIR, G.R. No. 130838, August 22, 2006



San Beda College Alabang
School of Law








Submitted To:
Atty. Efren Vincent M. Dizon, CPA


Submitted By:
Maricar Angela A. Maulion
3B


22 March 2014