TITLE OF THE CASE

ESTATE TAXATION

PAGE
1

Lorenzo vs. Posadas

Corre vs. Tan Corre

Collector vs. Fisher

Collector vs. Norton

Collector vs. Campos

Rueda

11

Rafael Dizon vs. CTA, CIR

14

DONORS TAXATION

32

Lladoc vs. Commissioner

17

Pirovano vs. Commissioner

20

Tang Ho vs. Board of Tax

Appeals

22

Abello vs. CIR, CA

26

10

VALUE ADDED TAX

32

11

Kapatiran, etc. vs. Tan

34

12

Abakada Guro vs. Ex. Sec.

Ermita

37

13

CIR vs. Cebu Toyo Corp.

39

14

CIR vs. Seagate Tech

42

15

Atlas Consolidated vs. CIR

43

16

CIR vs. Manila Mining

Corp.

45

17

Pagcor vs. CIR

49

18

CIR vs. Phil Health Care

51

19

Fort Bonifacio vs. CIR

53

20

Toshiba vs. CIR

55

21

Mindanao Geothermal vs.

CIR

57

22

CIR vs. San Roque Power,

etc.

59

OTHER PERCENTAGE TAXES

64

23

CIR vs. Royal Inter Ocean

Lines

66

24

CIR vs. Lluiller

68

25

CIR vs. BPI

69

26

Phil. Basketball Assn vs.

CTA

71

EXCISE TAXES ON CERTAIN

GOODS
27

CIR vs. CA (Fortune

Tobacco case)

28

Silkair Pte. Ltd vs. CIR

DOCUMENTARY STAMP TAX

29

Lincoln Phil Insurance vs.

CA

30

CIR vs. Lincoln Phils

31

China Banking Corporation

vs. CIR

32

Tambunting Pawnshop vs.

CIR
MIDTERMS
REMEDIES

CIR vs. Pasco Realty &

Dev. Corp.

309 SCRA 402 (1999)

Marcos II vs. CA

Meralco Securities Corp.

vs. Savellano

Sy Po vs. CTA

CIR vs. CA, CTA and

Fortune Tobacco Corp.

CIR vs. Benguet

Corporation

CIR vs. Bursmeiters & Vain

Scandinavian

CIR vs. Hantex Trading

Corporation

454 SCRA (G.R. No. 136975,

31 March 2005)

BPI vs. CIR

G.R. No.137736, 17 October

2005

270 SCRA (1997)

117 SCRA 804
G.R. No. 81446, 18 August
1988
G.R. No. 119761, 29 August
1996, 261 SCRA 26
463 SCRA 28 (2005)
G.R. No. 153205, January
2007

10

Estate of the late Juliana

Diaz Vda. De Gabriel vs.
CIR

421 SCRA 266 (2004)

11

CIR vs. Tulio

12

Oceanic Wireless vs. CIR,

CTA, CA

13

Philam Asset Management

Inc. vs. CIR

G.R. No. 156637/162004, 14

December 2005

14

Philippine Journalists, Inc.

vs. CIR

G.R. No. 162852

15

Rafael Dizon vs. CTA & CIR

G.R. No. 140944, 30 April

2008

16

Pilipinas Shell Petroleum

Corp. vs. CIR

G.R. No. 172598, 31

December 2007

17

CIR vs. Primetown Realty

G.R. No. 161155, 28 August

2007

18

CIR vs. A. Reyes

G.R. No. 159694, 27 January

2006

19

A. Reyes vs. CIR

G.R. No. 163581, 27 January

2006

20

CIR vs. First Express

Pawnshop Co., Inc.

G.R. No. 172045-46, 16 June

2009

21

CIR vs. Enron Subic Power

Corp.

G.R. No. 166387, 19 January

2009

22

TFS, Inc. vs. CIR

23

CIR vs. Fort Bonifacio Dev.

Corp.

G.R. No. 139858, 25 October

2005
G.R. No. 148380, 9
December 2005

G.R. No. 166829, 19 April

2010
G.R. No. 167606, 11 August
2011

24

Central Luzon Drug Corp.

vs. CIR

G.R. No. 181371, 2 March

2011

COURT OF TAX APPEALS

25

The Appellate Tax Court

101 SCRA 501

26

CIR vs. CTA et, al.

242 SCRA 289

27

CIR vs. Philam Life

Insurance

244 SCRA 446

28

Filipinas Investment vs.

CIR

L-23501, 16 May 1967

29

Union Shipping vs. CIR

185 SCRA 547

30

Yabes vs. Flojo

115 SCRA 278

31

Yaokasin vs. CIR

180 SCRA 591

32

Marubeni Corp. vs. CIR

177 SCRA 500

33

BPI vs. CIR

G.R. No. 144653, 28 August

2001

34

Afgha, Inc. vs. CTA, Comm.

Of Customs

G.R. No. 172051/173813, 27

July 2007

TARIFF AND CUSTOMS CODE

35

Rigor vs. Rosales

117 SCRA 780

36

Pacis vs. Pamaran

56 SCRA 16

37

Nasiad & Lozada vs. CTA

61 SCRA 238

38

Viduya vs. Berdiago

73 SCRA 553

39

Auyong Hian vs. CTA et. al.

59 SCRA 110

40

Ute Paterok vs. Bureau of

Customs

41

Ramos vs. Pamaran

42

Farolan vs. CA, Bagong

Buhay

43

Acting Customs Com vs.

CTA/Andrulis

44

Llamado vs. Com of

Customs

122 SCRA 118

45

Com of Customs vs. CTA

138 SCRA 587

46

Transglobe Intl vs. CA

193 SCRA 132

60 SCRA 327
217 SCRA 298
129 SCRA 70

302 SCRA 57

LOCAL GOVERNMENT TAXATION

47

Everett Shipping vs. Mun.

of Medina

16 SCRA 928

48

North Phil. Tobacco vs.

Mun. of Agoo

31 SCRA 304

49

Ormoc Sugar Corp. vs. MB

of Ormoc

20 SCRA 739

50

Napocor vs. Mun. of

Mandaue

52 SCRA 739

51

Progressive Dev.t vs.

Quezon City

172 SCRA 629

52

Iloilo Bottlers vs. City of

Iloilo

164 SCRA 607

53

Mun. of San Fernando vs.

Sta. Romana

149 SCRA 29

54

Mathay/Javier vs. Puyat-

228 SCRA 519

Reyes
55

Ty vs. Trampe (Pasig case)

220 SCRA 500