TAX CASE ASSIGNMENTS (MODULE 1)

CASE TOPIC PERSON

CIR v. Algue Definition of Taxation HERNANDEZ X

CIR v. Tokyo Shipping Definition of Taxation HERNANDEZ X

BPI v. CA Definition of Taxation HERNANDEZ X

Panay Electric v. CIR It is a forced charge, ARQUILLO X

imposition, or contribution

Republic v. Mambulao It is a forced charge, ARQUILLO X

imposition, or contribution

Francia v. IAC It is a forced charge, ARQUILLO X

imposition, or contribution

Domingo v. Carlitos It is a forced charge, BIAG X

imposition, or contribution

Caltex v. COA It is a forced charge, BIAG X

imposition, or contribution

Republic v. Philippine Pecuniary burden payable in BIAG X

Rabbit Bus money

PAL v. Edu Pecuniary burden payable in CADIZ X

money

Pascual v. Secretary Levied for a Public Purpose CADIZ X

Republic v. Patanao Levied for a Public Purpose CADIZ X

Sunio v. NLRC Personal to the Taxpayer SANTOS X

Tan Tiong Bio v. CIR Personal to the Taxpayer SANTOS X

Philippine Guaranty v. CIR Theory & Underlying Basis ARQUILLO

Collector v. Goodrich Theory & Underlying Basis MARTINEZ

Phil Bank v. CIR Theory & Underlying Basis TIANGSON

Paseo Realty v. CA Theory & Underlying Basis CORALDE

Mactan Cebu Airport v. Theory & Underlying Basis GARCIA

Marcos

Lorenzo v. Posadas Theory & Underlying Basis HERNANDEZ

Republic v. Philippine Purpose of Taxation: MANALO

Rabbit Bus Protectionism

PAL v. Edu Purpose of Taxation: CADIZ

Protectionism

Caltex v. COA Purpose of Taxation: BIAG

Protectionism

Physical Therapy Purpose of Taxation: SANTOS

Organisation v. Municipal Protectionism
Board

Esso Standard v. CIR Purpose of Taxation: SY-SANTOS

Protectionism

Lutz v. Araneta Purpose of Taxation: ARQUILLO

Protectionism

Churchill v. Concepcion Method of Collection BIAG

Roxas v. CTA Method of Collection CADIZ

Quezon City v. Ericta Tax v. Penalty CORALDE

Velasco v. Villegas Tax v. Penalty GARCIA

Ortigas v. Feati Bank Tax v. Penalty HERNANDEZ

Sangalang v. Gaston Tax v. Penalty MANALO

Balacuit v. CFI Tax v. Penalty MARTINEZ

Francia v. IAC Tax v. Penalty SANTOS

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CASE TOPIC PERSON

Victorias Milling v. Tax v. Penalty SY-SANTOS

Municipality

Progressive Development Tax v. Penalty TIANGSON

v. Q.C.

LTO v. City of Butuan Tax v. Penalty ARQUILLO

Planters v. Fertphil Tax v. Penalty BIAG

Serafica v. Treasurer Double Taxation CADIZ

CIR v. Hawaiian-Philippine Double Taxation GARCIA

Compania v. City of Double Taxation HERNANDEZ

Manila

San Miguel Brewery v. Double Taxation MANALO

City of Cebu

CIR v. Bank of Commerce Double Taxation MARTINEZ

Acebedo Optical v. CA Double Taxation SANTOS

Villanueva v. City of Iloilo Double Taxation SY-SANTOS

Pepsi Cola v. Municipality Double Taxation TIANGSON

Greenfield v. Meer Interpretation of Tax Laws ARQUILLO

Phil Petroleum v. Pililla Interpretation of Tax Laws BIAG

Floor Cement v. Gorospe Interpretation of Tax Laws CADIZ

Manila Electric Co v. Vera Interpretation of Tax Laws CORALDE

Commissioner v. Interpretation of Tax Laws GARCIA

Guerrero

Rodriguez v. Collector Interpretation of Tax Laws HERNANDEZ

Manila Electric Co v. Interpretation of Tax Laws MANALO

Province of Laguna

Asiatic Petroleum v. Interpretation of Tax Laws MARTINEZ

Llanes

Collector v. Firemans Interpretation of Tax Laws SANTOS

Fund Insurance

Hilado v. Collector Interpretation of Tax Laws SY-SANTOS

Tuvera v. Tañada Interpretation of Tax Laws TIANGSON

Accenture v. CIR Interpretation of Tax Laws ARQUILLO

Gulf Air v. CIR Interpretation of Tax Laws BIAG

CIR v. Burroughs Interpretation of Tax Laws CADIZ

Cir v. Estate of Benigno Tax Evasion v. Tax CORALDE

Toda Avoidance

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 TAX MODULE 2 CASE ASSIGNMENTS

CASE PERSON
Bagatsing vs Ramirez ARQUILLO
Abakada Guro Party List BIAG
vs Executive Secretary

Pepsi-Cola Bottling CADIZ

Company of the
Philippines, Inc. vs
Municipality of Tanauan
Maceda vs Macaraig CORALDE
Mactan Cebu International GARCIA
Airport Authority vs Marcos
Churchill & Tait vs HERNANDEZ
Concepcion
Eastern Theatrical vs MANALO
Alfonso
Sison vs Ancheta MARTINEZ
British American Tobacco SANTOS
vs. Camacho
Kapatiran ng mga SY-SANTOS
Naglilingkod sa
Pamahalaan ng Pilipinas
vs Tan,
Cagayan Electric Power & TIANGSON
Light Co vs CIR & CA
Pepsi Cola Bottling Co of ARQUILLO
the Phils vs City of Butuan
American Bible Society vs BIAG
City of Manila
Philippine Press Institute et CADIZ
al vs Chato
Hospital de San Juan de CORALDE
Dios vs Pasay City
Lung Center of the GARCIA
Philippines vs Quezon City
CIR vs St Luke’s Medical HERNANDEZ
Center, Inc,
CIR vs CA & CTA & Young MANALO
Mens Christian Association
of the Philippines

Davao Gulf Lumber Corp MARTINEZ

vs CIR & CA