PLM TAX 2 2016-2017 Case Assignments

Part 1: Due on Jan 23, 2017

ABRAZALDO, DONN JOSEPH (8)
Estate Tax
1. Lorenzo v. Posadas, 64 Phil. 353, June 18, 1937
2. Beam v. Yatco, 82 Phil. 30, October 29, 1948
3. Alejandro vs. Geraldez, 78 SCRA 245, August 18, 1977
4. Zapanta vs. Posadas, 52 Phil. 557, December 29, 1928
5. Bonsato vs. CA, 95 Phil. 481, July 30, 1954
6. Johannes vs. Imperial, 43 Phil 597, June 30, 1922
7. Collector v. Lara, 102 Phil 813, January 6, 1958
8. Velilla v. Posadas, 62 Phil 624, December 19, 1935
AGUILANA, CARLO NICO (8)
Estate Tax
9. CIR v. Campos Rueda, 42 SCRA 23, October 29, 1971
10. CIR v. Fisher, 110 Phil 686, January 28, 1961
11. Pastor vs. CTA, 123 SCRA 885, June 24, 1983
12. Corre v. Corre, 100 Phil. 321, November 13, 1956
13. Vidal de Roces vs. Posadas 58 Phil 108
14. Dison vs. Posadas, G.R. No. L-36770, November 4, 1932
15. Dizon v. CTA, G.R. No. 140944, April 30, 2008
16. CIR vs. Gonzales and CTA, 18 SCRA 757, November 24, 1966
AHMED, JUDE FAYAZ (8)
Estate Tax
17. Collector vs. McGrath, 1 SCRA 638, February 28, 1961
18. CIR vs. CTA and Pajonar, G.R. No. 123296, March 22, 2000
19. CIR v. CA, G.R. No. 123206, March 22, 2000, 328 SCRA 666
20. Govt. of the Phils. vs. Pamintuan, 55 Phil. 13, October 11, 1930
21. Vera vs. Navarro, 79 SCRA 48, October 18, 1977
22. CIR vs. Pineda, G.R. No. L-22734, September 15, 1967
23. Marcos II v. Court of Appeals G.R. No. 120880, June 5, 1997
24. De Guzman vs. De Guzman, 83 SCRA 256, May 18, 1978
ANG, ALFA ZARAH (10)
Donors Tax
1. Pirovano v. CIR, 14 SCRA 832, July 31, 1965
2. Lladoc v. CIR, 14 SCRA 292, June 16, 1965,
3. Spouses Gestopa vs. CA, 342 SCRA 105, October 5, 2000
4. Tang Ho vs. The Board of Tax Appeals, 97 Phil. 889, Nov. 19, 1955
5. Abello et al. vs. CIR, G.R. No. 120721, Feb. 23, 2005
6. The Christian and Missionary Alliance Churches of the Phils. vs. Collector,

CTA Case No. 668, August 21, 1964

7. The Philippine American Life and General InsuranceCompany vs. The
Secretary of Finance and the CIR, G.R. No. 210987, November 24, 2014
8. Lourdes College vs. CIR (CTA En Banc Case No. 1164 promulgated 2
February 2016)
9. Toenec Philippines, Inc. vs. CIR (CTA (First Division) Case 8653
promulgated 27 January 2016)
10. Urbano L. Velasco vs. Bureau of Internal Revenue (CTA (First Division)
Case No. 8497 promulgated 17 May 2016)
ANSAN, JUVY ANN (8)
Value-Added-Tax
1. CIR v. Benguet Corp., G.R. Nos. 134587 and 134588; January 8, 2005
2. Abakada Guro Party List vs. Ermita, September 1, 2005; affirmed on MR on
October 18, 2005)
3. Tolentino vs. Sec. of Finance, G.R. No. 115455, August 25, 1994
4. Atlas Consolidated Mining and Devt Corp. v. CIR, G.R. Nos. 141104 &
148763, June 8, 2007
5. CIR v. American Express, G.R. No. 152609, June 29, 2005
6. CIR v. Seagate Technology, February 11, 2005
7. CS Garments, Inc. v. CIR, CTA Case No. 6520, Jan. 4, 2007
8. CIR v. CA, 329 SCRA 237, Mar. 30, 2000
ARIAS, EARVIN JOELET (8)
Value-Added-Tax
9. Fort Bonifacio Development Corp. v. CIR G.R. No. 158885 & G.R. No.
170680, Oct. 02, 2009
10. Eastern Telecommunications Philippines, Inc. v. CIR
11. CIR v. Commonwealth Mgt. & Services Corp., G.R. 125355, March 30,
2000
12. Tourist Trade and Travel Corp. v. CIR, CTA Case No. 4806, Jan. 19, 1996
13. Magsaysay Lines, Inc. v. CIR, CTA Case No. 4353, April 27, 1992, affirmed
in G.R. No. 146984, July 28, 2006
14. Lapanday Foods Corp. v. CIR, CTA Case No. 7097, Oct. 18, 2007
15. Bonifacio Water Corporation vs. CIR, G.R. No. 175142 (July 22, 2013)
16. CIR vs. SM Prime Holdings, Inc., G.R. No. 183505, February 26, 2010
BALANQUIT, NIKKI ISABEL (8)
Value-Added-Tax
17. Diaz vs. Secretary of Finance, G.R. No. 193007 (July 19, 2011)
18. Lhuillier v. CIR, CTA Case No. 6533, May 16, 2003
19. CIR v. Tours Specialists, Inc., G.R. 66416, March 21, 1990
20. Contex Corp. v. CIR, G.R. No. 151135, July 2, 2004
21. Nippon Express (Philippines) Corporation vs. CIR, G.R. No. 196907
(March 13, 2013)
22. CIR v. Burmeister & Wain Scandinavian Contractor Mindanao, Inc., G.R.

153205, Jan. 22, 2007

23. American Express International, Inc. vs. CIR, CTA Case No. 6099 (April 19,
2002)
24. CIR vs. Placer Dome Technical Services, Inc., G.R. No. 164365, June 8, 2007
BARTOLATA, HAZEL MARIE (7)
Value-Added-Tax
25. CIR vs. San Roque Power Corporation, G.R. No. 187485 (February 12,
2013)
26. Accenture, Inc. vs. CIR, G.R. No. 190102 (July 11, 2012)
27. CIR vs. Sekisui Jushi Phils., Inc., G.R. No. 149671 (July 21, 2006)
28. CIR vs. Toshiba Information Eq., G.R. No. 150154 (Aug. 9, 2005)
29. Philippine Acetylene Co., Inc. v. CIR, 20 SCRA 1056 (1967)
30. Phil. Natl Police Multi-Purpose Cooperative, Inc. v. CIR, (CTA Case No.
4845, March 10, 1994)
31. Tambunting Pawnshop, Inc. vs. CIR, (G.R. No. 179085, January 21, 2010)
BELLOSILLO, IZOBEL (7)
Value-Added-Tax
32. CIR vs. Philippine Health Care Providers, Inc., G.R. No. 168129, April 24,
2007
33. CIR v. John Gotamco & Sons, Inc., 148 SCRA 36 (1987)
34. Maceda v. Macaraig, Jr., 223 SCRA 217 (1993)
35. CIR v. Aichi Forging Co. of Asia, Inc., G.R. No. 184823, Oct. 6, 2010
36. CIR vs. Acesite (Philippines) Hotel Corporation, G.R. No. 147295
(February 16, 2007)
37. Fort Bonifacio Development Corporation vs. CIR, G.R. No. 173425
(September 4, 2012)
38. LVM Construction Corporation vs. Sanchez, G.R. No. 181961 (December
5, 2011)
BRUL, HEZRON (7)
Value-Added-Tax
39. CIR vs. Mirant Pagbilao Corporation, G.R. No. 172129 (September 12,
2008)
40. Western Mindanao Power Corporation vs. CIR, G.R. No. 181136 (June 13,
2012)
41. Waterfront Philippines, Inc. vs. CIR (CTA (En Banc) Case No. 1070,
December 4, 2014)
F 42. CIR vs. Thomas C. Ongtenco (CTA En Banc Case EB No. 995, June 30,
2014)
F 43. Tulay sa Pag-Unlad Inc. vs. CIR (CTA (First Division) Case 8480
promulgated 29 October 2015)
44. CIR vs. Shinko Electric Industries Co. Ltd. (CTA En Banc Case No. 1180,
promulgated 4 January 2016)

45. Amadeus Marketing Philippines, Inc. vs. Commissioner of Internal

Revenue (CTA (First Division) Case No. 8628 promulgated January 22, 2016)
CABAHUG, EMRICO (9)
Other Percentage Tax
1. City of Manila vs. Inter-Island Gas Services, Inc., 99 Phil. 847
2. Pepsi Cola Bottling Co., Inc. vs. Mun. of Tanauan, 69 SCRA 460
3. Shell Co. of P.I., Ltd. Vs. Vano, 94 Phil. 389
4. CIR v. Solidbank Corp., G.R. No. 148191, Nov. 5, 2003
5. CIR vs. Philippine Airlines, Inc., July 14, 2009
6. China Banking Corporation vs. CIR, February 27, 2013
7. Commissioner vs. Royal Interocean Lines, 34 SCRA 9
8. Commissioner vs. U.S. Lines, 5 SCRA 175
9. Commissioner vs. CA, 195 SCRA 445
CASAMORIN, MAC ANTHONY (9)
Other Percentage Tax
10. CIR vs. Bank of Commerce, G.R. No. 149636, June 8, 2005
11. Tambunting Pawnshop, Inc. vs. CIR, G.R. No. 179085, Jan. 21, 2010)
12. Meralco vs. Yatco, 69 Phil. 89
13. Standard Vacuum Oil vs. Antigua, 96 Phil. 909
14. CIR vs. The Phil. American Accident Insurance Company, Inc. et al., G.R.
No. 141658, March 18, 2005
15. Compania Maritima vs. Collector, CTA Case No. 1426, Nov. 14, 1966
16. China Banking Corporation vs. CA, 403 SCRA 634 (2003)
17. Commissioner vs. Manila Jockey Club, 99 Phil. 289
18. Sy Chuico vs. Collector, 107 Phil. 428
DUNGO, MARK (7)
Excise Tax
1. Republic of the Philippines vs. Caguioa, G.R. No. 168584, October 15, 2007
2. Silkair (Singapore) Pte., Ltd. vs. CIR, G.R. No. 166482, January 25, 2012
3. Exxonmobil Petroleum and Chemical Holdings, Inc.- Phil. Branch vs. CIR,
G.R. No. 180909 (January 19, 2011)
4. CIR vs. Pilipinas Shell Petroleum Corporation, G.R. No. 188497 (April 25,
2012)
5. Philippine Airlines, Inc. vs. CIR, G.R. No. 198759 (July 1, 2013)
6. British American Tobacco vs. Camacho, G.R. No. 163583, (August 20,
2008)
7. CIR vs. Fortune Tobacco Corporation, G.R. 180006 (July 21, 2008 and
September 28, 2011)
ESTANISLAO, MAE BERNADETTE (7)
Excise Tax
8. Medina vs. City of Baguio, 92 Phil. 854
9. Uy Mateo & Co., Inc. vs. City of Cebu, 93 Phil. 300

10. Shell Company vs. Municipality of Cordova, 94 Phil. 389

11. Llamado vs. Commissioner of Customs, 122 SCRA 118, May 16, 1983
12. Compania General de Tabacos vs. Commissioner of Customs, 100 Phil,
1096
13. Good Day Trading Corp. vs. BTA, 95 Phil. 569
14. Luzon Brokerage vs. Posadas, 51 Phil. 305
FLORES, NASTASSJA NICOLE (9)
Documentary Stamp Tax
1. CIR v. Heald Lumber, 10 SCRA 372
2. Michel J. Lhuillier Pawnshop, Inc. v. CIR, G.R. No. 166786, May 3, 2006, 489
SCRA 147
3. Compagnie Financiere Sucres et Deneres v. CIR, G.R. No. 133834, Aug. 28,
2006
4. Banco de Oro Universal Bank v. CIR, CTA Case No. 6568, Aug. 5, 2005
5. Belle Corp. v. CIR, CTA Case No. 6156, June 17, 2005
6. CIR vs. Filinvest Development Corporation, G.R. No. 163653, July 19, 2011
7. Philippine Banking Corp. vs. CIR, G.R. No. 170574, Jan. 30, 2009
8. Philacor Credit Corporation vs. CIR, G.R. No. 169899 (Feb. 6, 2013)
9. Phil. Health Care Providers, Inc. vs. CIR, 554 SCRA 411
GALAGAR, CHARLEMAGNE (10)
Documentary Stamp Tax
10. Del Castillo vs. Madrilena, 49 Phil. 752
11. CIR vs. Firemans Fund Ins. Co., 148 SCRA 315, March 9, 1987
12. Firemans Fund Ins. Co. vs. CIR, CTA Case No.1629, May 26, 1969
13. Commissioner vs. Construction Resources of Asia, 145 SCRA 671
14. CIR vs. Heald Lumber Co., 10 SCRA 372
15. IEB vs. CIR, 520 SCRA 688
16. BPI vs. CIR, G.R No. 139786, October 17, 2005, 496 SCRA 601
17. Commissioner of Internal Revenue vs. Pilipinas Shell Petroleum
Corporation, G.R. No. 192398, September 29, 2014
18. Hong Kong and Shanghai Banking Corporation Limited - Philippine
Branches vs.Commissioner of Internal Revenue (Consolidated Cases) (G.R.
No. 166018 and 167728, June 04, 2014)
19. Philippine Bank of Communications vs. CIR (G.R. No. 194065 promulgated
June 20, 2016)
GARCIA, IRISH (8)
Rights and Remedies of the Government
1. Philippine Journalists Inc. vs. CIR, G.R. No. 162852, Dec. 16, 2004
2. CIR v. Union Shipping Corp., 185 SCRA 547
3. CIR v. Algue, Inc., 158 SCRA 9 (1988)
4. CIR v. Isabela Cultural Corp., 361 SCRA 71 (2001)
5. CIR v. Ayala Securities Corp., G.R. No. L-29485, March 31, 1976
6. Advertising Associates, Inc. v. CA, 133 SCRA 765 (1984),

7. RCBC v. CIR, G.R. No. 168498, April 24, 2007

8. BPI v. Trinidad, G.R. No. L-16014, October 4, 1921
HERNANDEZ, JANETH (8)
Rights and Remedies of the Government
9. CIR v. Pascor Realty, G.R. No. 128315, June 29, 1999
10. Aznar vs. CTA, G.R. No. L-20569 (August 23, 1974)
11. CIR vs. Tokyo Shipping Co. Ltd., G.R. No. L-68252, May 26, 1995
12. United Airlines, Inc. v. CIR, G.R. No. 178788, Sept. 29, 2010
13. CIR v. CA, Citytrust and CTA, G.R. No. 106611 July 21, 1994
14. Protectors Services, Inc. vs. CA, G.R. No. 118176 (April 12, 2000)
15. Meralco Sec. Corp. v. Savellano, G.R. No. L.36181, Oct. 23, 1982
16. Fitness by Design, Inc. v. CIR, G.R. No. 177982, Oct. 17, 2008
IMPROGO, WENGIE (8)
Rights and Remedies of the Government
17. CIR v. Aquafresh Seafoods, Inc., G.R. No. 170389, Oct. 20, 2010
18. CIR vs. Capitol Subdivision, Inc., G.R. No. L-18993 (April 30, 1964)
19. Fort Bonifacio Dev. Corp. v. CIR, CTA Case No. 5665, Aug. 11, 2000
20. Republic v. Court of Appeals, 149 SCRA 351 (1987)
21. Sy Po v. CTA, G.R. No. 81446; August 18, 1988, 164 SCRA 524
22. CIR v. Benipayo, 4 SCRA 182 (1962)
23. Chemical Industries v. CIR, CTA Case No. 5257, Oct. 29, 1998
24. Sony Philippines, Inc. v. CIR, CTA Case No. 6185, Oct. 26, 2004
JAVIER, JUNELA MAE (8)
Rights and Remedies of the Government
25. Republic v. Lim Tian Teng Sons & Co., 16 SCRA 584 (1966)
26. San Juan v. Vasquez, 3 SCRA 92 (1961)
27. Yabes v. Flojo, L-46954, July 20, 1982
28. BPI vs. CIR, G.R. No. 174942 (March 7, 2008)
29. Republic v. Patanao, 20 SCRA 712 (1967)
30. Ungab v. Cusi, G.R. No. L-41919-24, May 30, 1980
31. Churchill v. Rafferty, 32 Phil. 580 (1915)
32. CIR v. Cebu Portland Cement Co., 156 SCRA 535 (1987)
LIMOS, RAY FERDINAND (8)
Rights and Remedies of the Government
33. CIR v. Javier, Jr., 199 SCRA 824, 831 (1991)
34. CIR v. Japan Air Lines, 202 SCRA 450, 458 (1991)
35. PICOP v. CIR, CTA Case No. 3215, Feb. 15, 1987
36. CIR v. Pilipinas Shell Petroleum Corporation, CTA En Banc No. 64 (CTA
Case No. 6003), April 28, 2006
37. Cagayan Electric v. CIR, 138 SCRA 629 (1985)
38. Republic v. Heras, 32 SCRA 507, 513-514 (1970)

39. CIR v. Lianga Bay Logging Co., Inc., 193 SCRA 86, 92-93 (1991)
40. Atlas Consolidated Mining & Dev. Corp. v. CIR, CTA Case No. 5671, Aug.
29, 2002
POLERO, NUELZON II (8)
Rights and Remedies of the Government
41. BPI vs. CIR, G.R. No. 139736 (October 17, 2005)
42. CIR vs. Phil. Global Com., Inc., G.R. No. 167146 (Oct. 31, 2006)
43. CIR vs. Hantex Trading Co., Inc. G.R. No. 136975, March 31, 2005
44. Republic v. Hizon, 320 SCRA 574 (1999)
45. CIR vs. Gonzalez, G.R. No. 177279, October 13, 2010
46. CIR vs. Sony Philippines, Inc., G.R. No. 178697, Nov. 17, 2010
47. CIR v. BF Goodrich Phil., Inc., 303 SCRA 546 (1999)
48. Basilan Estates, Inc. v. CIR, 21 SCRA 17 (1967)
PORRAS, JONATHAN (8)
Rights and Remedies of the Government
49. Tupaz vs. Ulep, G.R. No. 127777, October 1, 1999
50. Republic of the Philippines vs. Ker & Company, Ltd. (September 29, 1966),
18 SCRA 208
51. Republic of the Philippines vs. Arcache, G.R. No. L-15547 (February 29,
1964)
52. PNOC vs. Court of Appeals, G.R. No. 109976 (April 26, 2005)
53. Collector vs. Binalbagan Estate, G.R. No. L-12752 (January 30, 1965)
54. CIR v. Phoenix Assurance Co., Ltd., L-19127, May 20, 1965
55. CIR vs. Western Pacific Corporation (May 27, 1965)
56. CIR vs. Primetown Property Group, Inc., GR 161155, August 28, 2007
REMON, DANN PAOLO (8)
Rights and Remedies of the Government
57. Republic of the Philippines vs. Marsman Development Company (April 27,
1972)
58. Butuan Sawmill, Inc. v. CTA, L-20601, February 28, 1966
59. CIR vs. Kudos Metal Corporation, G.R. No. 178087, May 5, 2010
60. RCBC vs. CIR, G.R. No. 170257, September 7, 2011
61. Republic of the Philippines vs. Ret, G.R. No. L-13754 (March 31, 1962)
62. Republic of the Philippines vs. Acebedo, G.R. No. L-20477 (March 29, 1968)
63. Republic of the Philippines vs. Lopez, G.R. No. L-18007 (March 30, 1963)
64. Republic of the Philippines vs. Lim de Yu, G.R. No. L-17438, April 30, 1964
SAMAR, RHODORA (7)
Rights and Remedies of the Government

65. Republic of the Philippines vs. Heirs of Cesar Jalandoni, G.R. No. L-18384,
Sept. 20, 1965)
66. Republic of the Phils. vs. Limcaco, G.R. No. L-13081 (Aug. 31, 1962)
67. CIR vs. Ayala Securities Corp., G.R. No. L-29485 (Nov. 21, 1980)
68. Philippine Refining Company vs. CA, G.R. No. 118794 (May 8, 1996)
69. CIR vs. Republic Cement Corp. G.R. No. L-35668-72, L-35683 (August 10,
1983)
70. CIR vs. Air India, G.R. No. 72443 (January 29, 1988)
71. CIR vs. Court of Appeals and Dagupan Combined Commodities et al. G.R.
No. 119322, June 4, 1996
SANTOS, LYKA (7)
Rights and Remedies of the Government
72. Adamson vs. Court of Appeals, G.R. No. 120935 (May 21, 2009)
73. CIR vs. NLRC, G.R. No. 74965, November 9, 1994
74. Rovero vs. Amparo, May 5, 1952, 91 Phil. 229
75. Guagua Electric Light Plant Company, Inc. vs. CIR, G.R. No. L-23611, April
24, 1967
76. Vera vs. Fernandez, G.R. No. L-31364, March 30, 1979)
77. People of the Philippines vs. Gloria Kintanar (CTA Crim. Case No. 006,
December 3, 2010; affirmed in GR No. 196340, February 2012)
78. People of the Philippines vs. Santos (CTA Criminal Case No. O-012, January
16, 2013)
SIRIBAN, EDGAR JR. (7)
Rights and Remedies of the Government
79. Lim, Sr. vs. Court of Appeals, October 18, 1990, 190 SCRA 616
80. CIR vs. Hambrecht & Quist Philippines, Inc., G.R. No. 169225 (November
17, 2010)
81. Dayrit vs. Cruz, September 26, 1988, 165 SCRA 571
82. Marcos II vs. Court of Appeals, June 5, 1997, 273 SCRA 47
83. Commissioner of Internal Revenue vs. Philippine Tobacco Flue-Curing and
Redrying Corporation (CTA (En Banc) Case No. 1218 and 1220 promulgated
April 11, 2016)
84. Village Green Hog Farm, Inc. vs. CIR (CTA (En Banc) Case No. 1252
promulgated 17 May 2016)
85. Heavenly Urban Chef, Inc. vs. CIR (CTA (Third Division) Case 8556
promulgated August 9, 2016)
TOLEDO, ENZO EMMANUEL (8)

Rights and Remedies of the Taxpayer

1. Rohm Apollo Semiconductor Phil. v. CIR, CTA E.B. No. 59 (CTA Case No.
6534, June 22, 2005)
2. BPI v. CIR, CTA Case No. 6593, Aug. 31, 2004
3. Pier 8 Arrastre & Stevedoring Services v. CIR, CTA Case No. 3789, Aug. 1,
1991
4. CIR v. Menguito, G.R. No. 167560, Sept. 17, 2008
5. CIR v. Metro Star Superama, G.R. No. 185371, Dec. 8, 2010
6. CIR v. Reyes, G.R. No. 159694 & 163581, Jan. 27, 2006
7. CIR v. Enron Subic Power Corp., G.R. No. 166387, Jan. 19, 2009
8. Australasia Cylinder Corp. v. CIR, CTA Case No. 6014, Aug. 14, 2002
VILLARICA, MARIA CARINA (8)
Rights and Remedies of the Taxpayer
9. Abbot Laboratories v. CIR, CTA Case No. 5718, Feb. 16, 2001
10. PNZ Marketing v. CIR, CTA Case No. 5726, Dec. 14, 2001
11. Sevilla v. CIR, CTA Case No. 6211, Oct. 4, 2004
12. FMF Development Corp. v. CIR, CTA Case No. 6153, March 20, 2003
13. Subic Power Corp. v. CIR, CTA Case No. 6059, May 8, 2003
14. Phil. Mining Service Corp. v. CIR, CTA Case No. 5725, July 25, 2002
15. Pilipinas Shell Petrolium Corp v. CIR, G.R. No. 172598, December 21,
2007
16. H. Tambunting Pawnshop, Inc. v. CIR, CTA Case No. 6238, Oct. 8, 2004

Part 2: Due on March 06, 2017

ABRAZALDO, DONN JOSEPH (8)
Rights and Remedies of the Taxpayer
17. CIR v. First Express Pawnshop Co., Inc., G.R. No. 172045-46, June 16,
2009
18. CIR v. Tulio, G.R. No. 139858, October 25, 2005.
19. CIR v. Villa, 22 SCRA 4 (1968)
20. Lascona Land Co., Inc. v. CIR, CTA Case No. 5777, Jan. 4, 2000
21. Estate of the Late Juliana Diez vda. De Gabriel vs. CIR, GR. No. 155541;
January 27, 2004
22. Avon Products Mfg., Inc. v. CIR, CTA Case No. 5908, Jan. 20, 2005
23. ABS-CBN v. CTA, 108 SCRA 142 (1981)
24. CIR vs. CA, CTA and Fortune Tobacco Corp., G.R. No. 119761; August 29,
1996
AGUILANA, CARLO NICO (8)
Rights and Remedies of the Taxpayer
25. Surigao Electric Co. Inc. v. CTA, 57 SCRA 523 (1974)
26. CIR vs. Petron Corporation (March 21, 2012)
27. Felisa Vda. de San Agustin vs. CIR (September 10, 2001)
28. Central Cement Corp. v. CIR, CTA Case No. 4312, Sept. 1, 1993

29. CIR vs. Far East Bank & Trust Company (March 15, 2010)
30. CIR vs. Smart Communication, Inc. (August 25, 2010)
31. St. Stephens Association v. CIR, 104 Phil. 314 (1958)
32. Roman Catholic Archbishop of Cebu v. Collector, 4 SCRA 279 (1962)
AHMED, JUDE FAYAZ (8)
Rights and Remedies of the Taxpayer
33. Pantranco v. Blaquera, 107 Phil. 975 (1960)
34. Basa v. Republic, 138 SCRA 34 (1985)
35. Mambulao Lumber Co. v. CIR, 132 SCRA 1 (1984)
36. CIR v. Central Azucarera Don Pedro, 49 SCRA 474 (1973)
37. Bermejo v. Collector, 87 Phil. 96 (1950)
38. Andrea Vda. De Aguinaldo v. CIR, 13 SCRA 269 (1965)
39. Chemical Industries of the Phil., Inc. v. CIR, CTA Case No. 5887, Aug. 8,
2000
40. Manila Electric Co. v. CIR, CTA Case No. 7107, October 16, 2006
ANG, ALFA ZARAH (6)
Rights and Remedies of the Taxpayer
41. CIR v. Central Azucarera Don Pedro, supra
42. Asiaworld Properties Philippines Corporation vs. CIR (July 29, 2010)
43. BPI Securities Corp. v. CIR, CTA Case No. 6089, Aug. 22, 2002
44. FNCB Finance v. CIR, CTA Case No. 3717, May 10, 1993
45. Consolidated Cases of CIR vs. San Roque Power Corporation (G.R. No.
187485) Taganito Mining Corporation vs. CIR (G.R. No. 196113)Philex Mining
Corporation vs. CIR (G.R. No. 197156)Supreme Court (En Banc), promulgated
October 8, 2013
46. Francia v. IAC, 162 SCRA 753 (1988)
ANSAN, JUVY ANN (8)
Rights and Remedies of the Taxpayer
47. CIR vs. Court of Appeals (January 21, 1999)
48. CIR vs. Philippine American Life Insurance Co. (May 29, 1995)
49. CIR vs. PNB (October 25, 2005)
50. Philam Asset Management, Inc. vs. CIR, G.R.156637 and 162004, December
14, 2005
51. Taligaman Lumber Co., Inc. v. CIR, 4 SCRA 842, 847 (1962)
52. Philex Mining Corporation vs. CIR (April 21, 1999)
53. Philippine Bank of Communications vs. CIR (January 28, 1999)
54. CIR v. Ayala Hotels, CA-G.R. SP No. 70025, April 19, 2004
ARIAS, EARVIN JOELET (8)
Rights and Remedies of the Taxpayer
55. Republic v. Acebedo, 22 SCRA 1356 (1968)

56. CIR v. CA, et. al., 303 SCRA 614 (1999)

57. CIR vs. Sweeney et al., G.R. No. L-12178 (August 21, 1959)
58. Pfizer, Inc. v. CIR, CTA Case No. 6135, April 21, 2003
59. Continental Micronesia, Inc. Phil. Branch v. CIR, CTA Case No. 6191,
March 22, 2006
60. Republic v. Ablaza, 108 Phil. 1105 (1960)
61. Palanca v. CIR, 4 SCRA 263 (1962)
62. Gibbs vs. CIR and CTA, G.R. No. L-17406 (November 29, 1965)
BALANQUIT, NIKKI ISABEL (8)
Rights and Remedies of the Taxpayer
63. Far East Bank and Trust Company vs. CIR, G.R. No. 138919 (May 2, 2006)
64. CIR v. Wyeth Suaco Laboratories, Inc. and CTA, 202 SCRA 125, (1991)
65. Lascona Land Co., Inc. vs. CIR, G.R. No. 171251 (March 5, 2012)
66. Vda. de Aguinaldo vs. CIR (February 26, 1965)
67. Collector v. Sweeney, 109 Phil. 59 (1959)
68. Gibbs v. CIR, 107 Phil. 232, G.R. No. L-17406 (1960)
69. CIR v. CA, et. al., 301 SCRA 435 (1999)
70. ACCRA Investments Corp. v. CA, G.R. No. 96322, Dec. 20, 1991
BARTOLATA, HAZEL MARIE (9)
Rights and Remedies of the Taxpayer
71. CIR v. TMX Sales, Inc., G.R. No. 83736, Jan. 15, 1992
72. RCBC vs. CIR, G.R. No. 168498 (June 16, 2006)
73. CIR vs. First Express Pawnshop Company, Inc. (June 16, 2009)
74. RCBC vs. CIR, G.R. No. 168498 (April 24, 2007)
75. CIR vs. Palanca (October 29, 1966)
76. CIR v. Burroughs Ltd., G.R. No. 66653, June 19, 1986
77. PBCom v. CIR, 302 SCRA 241 (1999)
78. Fluor Daniel Philippines, Inc. vs. CIR (CTA Case No. 7793, April 17, 2012)
79. CIR vs. Abundance Providers and Entrepreneurs Corporation (CTA (En Banc)
Case No. 999, August 18, 2014)
BELLOSILLO, IZOBEL (9)
Rights and Remedies of the Taxpayer
F 80. CIR vs. Pilipinas Shell Petroleum Corporation (G.R. No. 188497, February
19, 2014)
81. ING Bank N.V. vs. CIR (G.R. No. 167679, July 22, 2015)
82. CIR vs. Yumex Philippines Corporation (CTA (En Banc) Case 1139 August
11, 2015)
83. CIR vs. COL Financing Group, Inc. (CTA (En Banc) Case 1187, June 30,
2015)
84. PNB vs. CIR (G.R. No. 206019, March 18, 2015)

85. Mindanao II Geothermal Partnership vs. CIR (CTA (En Banc) EB Case 1045,
March 30, 2015)
86. Rohm Apollo Semiconductor Philippines vs. CIR (G.R. No. 168950, January
14, 2015)
F 87. CIR v Basf Coating + Inks Phils., Inc. (G.R. No. 198677, November 26, 2014)
88. CIR vs. Agrinurture, Inc. (CTA (En Banc) Case 8345, January 13, 2015)
BRUL, HEZRON (9)
Rights and Remedies of the Taxpayer
89. Lear Automotive Services (Netherlands) B.V. Philippine Branch vs. CIR
(CTA (Second Division) Case 8421 & 8561 promulgated May 21, 2015)
90. Commissioner of Internal Revenue vs. Yumex Philippines Corporation (CTA
En Banc Case No. 1139, August 11, 2015)FFFF
91. Derek Arthur P. Ramsay vs. Commissioner of Internal Revenue
CTA (Third Division) Case 8456 promulgated September 17, 2015
92. Next Mobile, Inc. vs. Commissioner of Internal Revenue (CTA (Third
Division) Case 8516 promulgated October 14, 2015)
93. Spouses Joseph Ejercito Estrada and Luisa P. Ejercito vs. CIR (CTA (Second
Division) Case 7847 promulgated 23 November 2015)
94. CIR vs. FMF Development Corp. (G.R. No. 167765, June 30, 2008)
95. CIR vs. Next Mobile (G.R. No. 212825, December 07, 2015)
96. Pilipinas Total Gas vs. CIR (G.R. No. 207112, December 08, 2015)
97. CIR vs. Liquigaz Philippines Corporation (G.R. No. 215534 and G.R. No.
215557 promulgated 18 April 2016)
CABAHUG, EMRICO (7)
Rights and Remedies of the Taxpayer
98. Lucio L. Co, Susan P. Co, Ferdinand Vincent P. Co and Pamela Justice P. Co
vs. CIR (CTA (Third Division) Case No. 8831 promulgated 2 June 2016)
99. Priscila J. Cruz and Jocelyn Cruz Delos Reyes (in substitution of the
deceased Julio S. Cruz) vs. CIR (CTA (First Division) Case No. 8103 promulgated
2 September 2016)
Local Government Taxation
1. Yamane vs. Lepanto Condo Corp., G.R. No. 154993 (Oct. 25, 1995)
2. Ericsson Telecoms vs. City of Pasig. (November 22, 2007):
3. Allied Thread Co., Inc. v. City Mayor of Manila (1984)
4. Shell Co., Inc. v. Municipality of Sipocot, Camarines Sur (1959)
5. Valley Trading Co. vs. CFI of Isabela, (1989)
CASAMORIN, MAC ANTHONY (7)
Local Government Taxation
6. Angeles City v. Angeles City Electric Corporation, G.R. No. 166134, June
29, 2010
7. Mactan Cebu Intl Airport Authority v. Marcos, G.R. No. 120082, Sept. 11,
1996
8. Manila Electric Co. v. Prov. of Laguna, G.R. No. 131359, May 5, 1999

9. Pepsi Cola Bottling Co. of the Phils., Inc. v. Mun. of Tanauan, L-31156, Feb.
27, 1976
10. Ormoc Sugar Co., Inc. v. Mun. Board of Ormoc City, L-24322, July 21,
1967
11. Asiatic Integrated Corporation v. Alikpala, 72 SCRA 285
12. Matalin Coconut Co. v. Mun. Council of Malabang, 143 SCRA 404
DUNGO, MARK (9)
Local Government Taxation
13. Prov. of Bulacan v. CA, G.R. No. 126232, Nov. 27, 1998
14. Phil. Petroleum Corp. v. Mun. of Pililla, G.R. No. 90776 June 3, 1991
15. San Miguel Corp. v. Mun. Council of Mandaue, L-30761, July 11, 1973
16. Standard Vacuum Oil Co. v. Antigua, 96 Phil. 909
17. Ali Nam v. City of Manila, 109 Phil. 808
18. Figueras v. CA, G.R. No. 119172, March 25, 1999
19. Tuazon v. CA, 212 SCRA 739, 745 (1992)
20. Coca-Cola Bottlers Phils., Inc. vs. City of Manila (June 27, 2006)
21. Reyes, et. al. v. CA, G.R. No. 118233, Dec. 10, 1999
ESTANISLAO, MAE BERNADETTE (9)
Local Government Taxation
22. Drilon v. Lim, G.R. No. 112497, Aug. 4, 1994
23. Hagonoy Market Vendor Assoc. v. Mun. of Hagonoy, Bulacan, 376 SCRA
376
24. California Mfg. Co., Inc. v. City of Las Pias, CTA AC No. 4, Sept. 28, 2005
25. Palma Development Corp. vs. Zamboanga Del Sur (Oct. 16, 2003)
26. Jardine Davies Insurance Brokers vs. Aliposa (February 27, 2003)
27. Quezon City vs. ABS-CBN Broadcasting Corp. (October 6, 2008)
28. Smart Communications, Inc. vs. The City of Davao (September 16, 2008;
MR on July 21, 2009)
29. First Philippine Industrial Corp. vs. CTA (December 29, 1998)
30. Petron Corporation vs. Tiangco (April 16, 2008)
FLORES, NASTASSJA NICOLE (7)
Local Government Taxation
31. Pelizloy Realty Corp. vs. Province of Benguet (April 10, 2013)
32. Lepanto Consolidated Mining Co. vs. Ambanloc (June 29, 2010)
33. Batangas Power Corporation vs. Napocor (April 28, 2004)
34. PBA vs. Court of Appeals (August 8, 2000)
35. Philippine Match Co., Ltd. vs. City of Cebu (January 18, 1978)
36. Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005)
37. Manila Electric Company vs. Province of Laguna (May 5, 1999)
GALAGAR, CHARLEMAGNE (7)
Local Government Taxation
38. NPC vs. City of Cabanatuan (April 9, 2003)

39. Michigan Holdings, Inc. vs. The City Treasurer of Makati City, Nelia A.
Barlis (CTA (En Banc) Case 1093, June 17, 2015)
40. Consolidated Cases of City of Manila, et al. vs. Hon. Colet and Malaysian
Airline System, G.R. No. 120051; Maersk-Filipinas, Inc., et al. vs. City of
Manila, et al., G.R. No. 121613; Eastern Shipping Lines, Inc. vs. City Council
of Manila, et al., G.R. No. 121675; William Lines, Inc., et al. vs. Regional Trial
Court of Manila, et al, G.R. No. 121704; PNOC Shipping and Transport
Corporation vs. Hon. Nabong, et al., G.R. No. 121720-28; Maersk-Filipinas,
Inc., et al. vs. City of Manila, et al., and with Intervenors William Lines, Inc.,
et al., G.R. No. 121847- 55; Cosco Container Lines and HEUNG-A Shipping
Co., Ltd., et al. vs. City of Manila, et al., G.R. No. 122333; Sulpicio Lines, Inc.
vs. Regional Trial Court of Manila, et al., G.R. No. 122335; Association of
International Shipping Lines, Inc. vs. City of Manila, et al., G.R. No. 122349;
Dongnama Shipping Co., Ltd, et al, vs. Court of Appeals, et al., G.R. No.
124855
(Supreme Court Decision(En Banc), December 10, 2014)
41. Cityland, Inc. vs. City Treasurer of Makati City (CTA (Third Division) Case
AC-125 promulgated July 2, 2015)
42. The City of Makati vs. The Municipality of Bakun and Luzon Hydro
Corporation (CTA En Banc Case No. 1179 promulgated 14 January 2016)
Real Property Taxation
1. Provincial Assessor of Marinduque v. CA (G.R. No. 170532, Apr. 30, 2009)
2. Philippine Ports Authority vs. City of Iloilo (G.R. No. 109791, July 14, 2003)
GARCIA, IRISH (9)
Real Property Taxation
3. Mactan Cebu Intl Airport Authority v. Marcos, G.R. No. 120082, Sept. 11,
1996
4. Manila Airport Authority vs. CA (2006)
5. Lung Center of the Phils. vs. Quezon City (G.R. No. 144104, June 29, 2004)
6. Fels Energy v. Province of Batangas (G.R. No. 168557, Feb. 16, 2007)
7. Victorias Milling v. CTA (G.R. No. L-24213, Mar. 13, 1968)
8. Meralco vs. Barlis (G.R. No. 114231, May 18, 2001, Decision)
9. Meralco vs. Barlis (G.R. No. 114231, June 29, 2004, Resolution)
10. Reyes v. Almanzor, 196 SCRA 322 (1991)
11. Meralco v. CBAA, 114 SCRA 260 (1982)
HERNANDEZ, JANETH (9)
Real Property Taxation
12. Caltex Phils. Inc. v. CBAA, G.R. No. L-50466 May 31, 1982, 114 SCRA 296
13. Benguet Corp. v. CBAA, 218 SCRA 271 (1993)
14. Prov. of Nueva Ecija v. Imperial Mining Co., Inc., 118 SCRA 632 (1982)
15. Ty v. Trampe, 250 SCRA 500 (1995)
16. Lopez v. City of Manila, 303 SCRA 448 (1999)
17. Light Rail Transit Authority v. CBAA, 342 SCRA 692 (2000)
18. LGCAllied Banking Corp. v. QC Govt, 472 SCRA 303 (2005)

19. Light Rail Transit Authority vs. Central Board of Assessment Appeals
(October 12, 2000)
20. Callanta v. Office of the Ombudsman, 285 SCRA 648 (1998)
IMPROGO, WENGIE (9)
Real Property Taxation
21. Lung Center of the Philippines vs. Quezon City (June 29, 2004)
22. Provincial Assessor of Marinduque vs. Court of Appeals (April 30, 2009)
23. Camp John Hay Devt Corp. v. CBAA, CTA E.B. No. 48, July 27, 2005
24. China Banking Corp. v. City Treasurer of Kalookan, CTA Case AC No. 12,
Aug. 31, 2005
25. Mindanao Bus Co., vs. City Assessor and Treasurer and the Board of Tax
Appeals of Cagayan de Oro City (September 29, 1962)
26. Philippine Reclamation Authority vs. City of Paranaque (July 18, 2012)
27. Manila Electric Co. vs. CBAA (May 31, 1982)
28. Board of Assessment Appeals vs. Manila Electric Co. (Jan. 31, 1964)
29. Lopez vs. City of Manila (February 19, 1999)
JAVIER, JUNELA MAE (9)
Real Property Taxation
30. Tabuena vs. Court of Appeals (May 6, 1991)
31. City Mayor of Quezon City vs. RCBC (August 3, 2010)
32. Testate Estate of Concordia Lim vs. City of Manila (February 21, 1990)
33. City of Pasig vs. Presidential Commission on Good Government (August
24, 2011)
34. Talento vs. Escalada (June 27, 2008)
35. City Assessor of Cebu City vs. Association of Benevola De Cebu, Inc. (June
8, 2007)
36. City Govt. of Quezon City Vs. Bayan Tel. (March 6, 2006)
37. Manila International Airport vs. Paranaque City (July 20, 2006)
38. Philippine Fisheries Development Authority vs. C.A. (July 31, 2007)
LIMOS, RAY FERDINAND (9)
Real Property Taxation
39. Digital Tel. Phils., Inc. vs. City Govt. of Batangas (Dec. 11, 2008)
40. GSIS vs. City Treasurer of Manila (December 23, 2009)
41. National Power Corporation vs. Province of Quezon (July 15, 2009; MR on
January 25, 2010)
42. Belle Bay City Corporation vs. Central Board of Assessment Appeals, City
Assessor and City Treasurer of Paranaque City (CTA (En Banc) Case No. 1038,
September 2, 2014)
Customs and Duties
1. Garcia vs. Executive Secretary, G.R. No. 101273 July 3, 1992, 211 SCRA
2019
2. Bastida v, Commissioner of Customs, G.R. No. L-20411, October 24, 1970,
3. Papa v. Mago, G.R. No. L-27360, February 28, 1968

4. R.V. Marzan v. CA, GR No. 128064, March 4, 2004

5. Vierneza vs. Commissioner, L-24348, July 30, 1968, 24 SCRA 394
POLERO, NUELZON II (9)
Customs and Duties
6. Rigor vs. Rosales, L-33756, October 23, 1982, 117 SCRA 780
7. Pacis vs. Pamaran, 56 SCRA 16
8. People vs. Lo Ho, G.R. No. 88017, January 21, 1991, 193 SCRA 122
9. Nasiad and Lozada vs. CTA, 61 SCRA 238
10. Viduya vs. Berdiago, 73 SCRA 553
11. Auyong Hian vs. CTA, G.R. No. L-28782 September 12, 1974; affirmed
with modification on November 27, 1981
12. Geotina vs. CTA, 40 SCRA 362
13. Ute Paterok vs. Bureau of Customs, 193 SCRA 132
14. Ramos vs. Pamaran, G.R. No. L-38271, October 28, 1974, 60 SCRA 327
PORRAS, JONATHAN (9)
Customs and Duties
15. Rovero vs. Amparo, May 5, 1952, 91 Phil. 229
16. Hon. Ramon J. Farolan, Jr. vs. CTA and Bagong Buhay Trading, G.R. No. L42204, Jan. 21, 1993, 217 SCRA 298
17. Acting Commissioner of Customs vs. CTA and Charles Andrulis, L-62636,
April 27, 1984, 129 SCRA 70)
18. Chia vs. Collector, G.R. No. 43810, September 26, 1989, 177 SCRA 755
19. Llamado vs. Commissioner of Customs, L-28809, May 16, 1983, 122
SCRA 118
20. C.F. Sharp & Company vs. Commissioner of Customs, 22 SCRA 760
21. Sotoyama vs.. CTA, G.R. No. 52221, Jan. 30, 1987, 147 SCRA 466
22. Commissioner of Customs vs. CTA and Jose Pascual, L-31733, Sept. 30,
1985, 138 SCRA 581
23. Leuterio vs. Commissioner, 101 Phil. 223
REMON, DANN PAOLO (9)
Customs and Duties
24. Commissioner vs. Castro, 80 SCRA 74
25. Carreon Tong Tek vs. Commissioner, CTA No. 135, December 21, 1956
affirmed 105 Phil 1071
26. Manila Star Ferry vs. Commissioner, CTA No. 1936, Sept. 30, 1969
27. Mendoza vs. David, 1 SCRA 791
28. The Commissioner of Customs vs. Manila Star Ferry, Inc., United
Navigation & Transport Corporation, Ceaba Shipping Agency, Inc. and the
CTA, G.R. No. L-31776-78)
29. Roxas vs. Sayoc, 100 Phil. 448
30. Seneres vs. Frias, 39 SCRA 533
31. Collector vs. Villaluz, 71 SCRA 356

32. Commissioner vs. Navarro, 77 SCRA 264

SAMAR, RHODORA (10)
Customs and Duties
33. Republic vs. Bocar, 93 SCRA 78
34. Feeder International vs. CA, 197 SCRA 842
35. Government of the Philippine Islands vs. Gale, 24 Phil. 95
36. Republic vs. Hon. Peralta, et al., G.R. No. 56568, May 20, 1987, 150 SCRA
37
37. Silver Swan vs. Commissioner, 8 SCRA 400
38. Luzon Stevedoring vs. CTA, 18 SCRA 436
39. Commissioner vs. Campos Rueda, G.R. L-70648, July 31, 1987, 152 SCRA
641
40. Transglobe International, Inc. vs. CA, G.R. No. 126634, Jan. 25, 1999
41. Daud vs. Collector, 28 SCRA 157
42. Commissioner vs. Alikpala, 36 SCRA 208
SANTOS, LYKA (10)
Customs and Duties
43. NDC vs. Collector, 9 SCRA 429
44. Phil. Investment & Finance vs. Commissioner, 20 SCRA 50
45. Yao Kasin vs. Commissioner, G.R.No. 8401, Dec. 22, 1989, 180 SCRA 591
46. Wise & Co. vs. Customs Arrastre Service, 77 SCRA 345
47. Shell Company of the Philippines vs. Republic, L-25078, July 21, 1978, 84
SCRA 143
48. Commissioner of Customs vs. CTA and Philippine Casino Operators Corp.,
G.R. No. 132929. March 27, 2000
49. BOC vs. Sherman, G.R. No. 190487, April 13, 2011)
50. Farolan vs. CTA and Bagong Buhay Trading, G.R. No. 42204 January 21,
1993
51. Commissioner of Customs vs. AGFHA Incorporated, G.R. No. 187425,
March 28, 2011
52. R.V. Marzan Freight, Inc. vs. Court of Appeals and Shielas Manufacturing,
Inc., G.R. No. 128064, March 4, 2004
SIRIBAN, EDGAR JR. (10)
Customs and Duties
53. Chevron Philippines, Inc. vs. Commissioner of the Bureau of Customs,
G.R. No. 178759, August 11, 2008
F 54. 7107 Islands Shipping Corporation vs. Department of Finance (CTA (En
Banc) EB Case No. 912, April 1, 2014)
55. Colgate-Palmolive Philippines, Inc. vs. Commissioner of Customs (CTA
(First Division) Case No. 7806 promulgated 26 January 2016)
The Court of Tax Appeals
1. Oceanic Wireless Network vs. CIR, GR NO. 148380, December 9, 2005)
2. City of Makati vs. CIR (CTA Case No. 641, September 16, 2011)

3. Festo Holdings, Inc. vs. CIR (CTA Case No. 8226, September 2, 2011)
4. Allied Banking Corporation vs. CIR (February 5, 2010)
5. Fishwealth Canning Corporation vs. CIR (January 21, 2010)
6. Judy Anne L. Santos vs. People of the Philippines and BIR, G.R. No. 173176,
August 26, 2008,
7. CIR vs. Leal, November 18, 2002, 392 SCRA 9
TOLEDO, ENZO EMMANUEL (8)
The Court of Tax Appeals
8. Asia International Auctioneers, Inc. vs. Parayno, G.R. No. 163445 (December
18, 2007)
9. City of Manila vs. Coca-Cola Bottlers Philippines, Inc., G.R. No. 181845
(August 4, 2009)
10. Commissioner of Customs vs. Marina Sales, Inc., G.R. No. 183868
(November 22, 2010)
11. Philippine British Assurance Company, Inc. vs. Republic of the Philippines,
G.R. No. 185588 (February 2, 2010)
12. Bisaya Land Transportation vs. Collector of Internal Revenue, G.R. Nos. L12100 & L-11812, May 29, 1959
13. Commissioner vs. Procter and Gamble Phils. Mfg. Corp, GR No. L-66838,
April 15, 1988
14. Commissioner vs. Procter and Gamble, GR No. L-66838, December 2,
1991, Resolution
15. Victorias Milling vs. PPA, G.R. No. 73705, August 27, 1987, 153 SCRA 317
VILLARICA, MARIA CARINA (8)
The Court of Tax Appeals
16. Commissioner of Customs and Commissioner of Internal Revenue vs.
CTA, G.R. No. 82618, March 16, 1989
17. Southern Cross Cement Corporation vs. Philippine Cement Manufacturers
Corporation et al., G.R. No. 158540, July 08, 2004
18. TFS Inc. vs. CIR, G.R. No. 166829; April 19, 2010
19. Egis Projects S.A. vs. The Secretary of Finance and Commissioner of
Internal Revenue, CTA Case No. 8413, January 29, 2013
20. Delta Air Lines, Inc. vs. Cesar V. Purisima, in his capacity as Department
of Finance Secretary and Kim S. Jacinto-Henares, in her capacity as
Commissioner of Internal Revenue (CTA (En Banc) Case No. 1113
promulgated September 10, 2015)
21. CIR vs. Elric Auxiliary Services Corporation/Sacred Heart Services Gas
Station (CTA (En Banc) Case No. 1174 promulgated March 3, 2016)
22. Spouses Emmanuel D. Pacquiao and Jinkee J. Pacquiao vs. The Court of
Tax Appeals and the Commissioner of Internal Revenue (G.R. No. 213394
promulgated 06 April 2016)

23. CIR vs. Kepco Ilijan Corporation (G.R. No. 199422 promulgated 21 June
2016)