LIST OF TAX CASES FOR DIGEST (UDM Tax 2 Midterms)

Abejero, Jus Rex

(Estate Tax)
Alejandro vs. Geraldez, G.R. No. L-33849, August 18, 1977
Beam vs. Yatco, G.R. No. 48122, October 29, 1948
Bonsato vs. CA, G.R. No. L-6600, July 30, 1954
CIR vs. Campos Rueda, G.R. No. L-13250, October 29, 1971
CIR vs. De Lara, G.R. Nos. L-9456 and L-9481, January 6, 1958
CIR vs. Fisher, G.R. No. L-11622, January 28, 1961
CIR vs Gibbs G.R. No. L-14166, April 28, 1962
CIR vs. McGrath, G.R. No. L-12710, February 28, 1961
CIR vs. CTA and Pajonar, G.R. No. 123206, March 22, 2000
CIR vs. Gonzales and CTA, G.R. No. L-19495, November 24, 1966

Angeles, Ronel Vincent

(Estate Tax)
CIR vs. Pineda, G.R. No. L-22734, September 15, 1967
De Guzman vs. De Guzman, G.R. No. L-29276, May 18, 1978
Dison vs. Posadas, G.R. No. L-36770, November 4, 1932
Dizon vs. CTA, G.R. No. 140944, April 30, 2008
Government vs. Pamintuan, G.R. No. L-33139, October 11, 1930
Johannes vs. Imperial, G.R. No. L-19153, June 30, 1922
Lorenzo vs. Posadas, G.R. No. L-43082, June 18, 1937
Marcos II vs. Court of Appeals G.R. No. 120880, June 5, 1997
Pastor vs. CA, G.R. No. L-56340, June 24, 1983
Santos vs Manarang G.R. No. L-8235, March 19, 1914

Baracina, Franz
(Estate Tax)
Tuason vs Posadas G.R. No. L-30885, January 1930
Velilla vs. Posadas, G.R. No. L-43314, December 19, 1935
Vera vs. Navarro, G.R. No. L-27745, October 18, 1977
Vidal de Roces vs. Posadas G.R. No. L-34937, March 13, 1933
Wells Fargo vs CIR, G.R. No. L-46720, June 28, 1940
Zapanta vs Posadas G.R. No. L-29204, December 29, 1928
(Donor’s Tax)
Abello et al. vs. CIR, G.R. No. 120721, Feb. 23, 2005
CIR vs BF Goodrich Phils. G.R. No. 104171 February 24, 1999
CIR vs. Sara Lee Kiwi Holdings, LLC. CTA En Banc Case 1396, 13 Feb. 2017
CIR vs Toenec Philippines, Inc. CTA EB Case No. 1520, Oct. 23, 2017

Bihasa, Dianne
(Donor’s Tax)
Kiene vs CIR G.R. No. L-5974 July 30, 1955
Lladoc v. CIR, G.R. No. L-19201, June 16, 1965
Lourdes College vs. CIR, CTA En Banc Case No. 1164, 2 February 2016
Pirovano v. CIR, G.R. No. L-19865, July 31, 1965
Republic vs De Guzman G.R. No. 132964, February 18, 2000
Spouses Gestopa vs. CA, G.R. No. 111904, October 5, 2000
Sumipat vs Banga G.R. No. 155810 August 13, 2004
Tang Ho vs. The Board of Tax Appeals, G.R. No. L-5949, Nov. 19, 1955
The Philippine American Life vs. The Secretary of Finance, G.R. No. 210987,
November 24, 2014
Velasco vs. BIR, CTA First Division, Case No. 8497, 17 May 2016

Bollosa, Janine
Value Added Tax
Abakada vs Executive Secretary G.R. Nos. 168056 168207, 168461, 168463,
and 168730, Sept 01, 2005
Accenture, Inc. vs. CIR, G.R. No. 190102, July 11, 2012
Aichi Forging Company vs CTA G.R. No. 193625, August 30, 2017
ANPC vs BIR, G.R. No. 228539, June 26, 2019
Association of International Shipping Lines vs Secretary of Finance and CIR,
G.R. No. 222239, January 2020
AT&T Communications vs CIR G.R. No. 185969 November 19, 2014
Atlas Consolidated v. CIR, G.R. Nos. 141104 & 148763, June 8, 2007
Bonifacio Water Corporation vs. CIR, G.R. No. 175142, July 22, 2013
Cargill Philippines vs CIR G.R. No. 203774, March 11, 2015
CBK Power Company vs CIR G.R. No. 198928 December 18, 2014

Casas, Jerome
Value Added Tax
CBK Power Company vs CIR G.R. Nos. 198729-30 January 15, 2014
CBK Power vs CIR G.R. No. 202066, September 30, 2014
CE Luzon Geothermal vs CIR G.R. No. 200841-42, August 26, 2015
CE Luzon Geothermal vs CIR G.R. No. 197526, July 26, 2017
CIR vs Acesite (Philippines) Hotel Corp., G.R. No. 147295, Feb. 16, 2007
CIR vs Aichi Forging Co. of Asia, Inc., G.R. No. 184823, Oct. 6, 2010
CIR vs Aichi Forging Company G.R. No. 183421, October 22, 2014
CIR vs American Express, G.R. No. 152609, June 29, 2005
CIR vs Benguet Corp. G.R. Nos. 134587 and 134588. July 8, 2005
CIR vs Burmeister & Wain Scandinavian, G.R. 153205, Jan. 22, 2007

Castro, Ampy Carla

Value Added Tax
CIR vs CA and Commonwealth Management G.R. No. 125355, March 30,
2000
CIR vs CE Luzon Geothermal Power G.R. No. 190198, September 17, 2014
CIR vs Deutsche Knowledge G.R. No. 211072, November 07, 2016
CIR vs Euro-Philippines Airline Services, G.R. No. 222436, July 23, 2018
CIR vs Hedcor Sibulan G.R. No. 209306, September 27, 2017
CIR vs John Gotamco & Sons, Inc., G.R. No. L-31092, February 27, 1987
CIR vs Magsaysay Lines, Inc. G.R. No. 146984, July 28, 2006
CIR vs Mindanao I Geothermal, G.R. No. 192006, November 14, 2018
CIR vs Mindanao II Geothermal G.R. No. 189440, June 18, 2014
CIR vs Mindanao II Geothermal Partnership G.R. No. 191498, January 15,
2014

Daddon, Julius
Value Added Tax
CIR vs Mirant Pagbilao Corporation, G.R. No. 172129, September 12, 2008
CIR vs Mirant Pagbilao Corp G.R. No. 180434, January 20, 2016
CIR vs Negros Consolidated Farmers Multi-Purpose Coop., G.R. No. 212735,
December 05, 2018
CIR vs Philippine Health Care Providers, Inc., G.R. No. 168129, April 24, 2007
CIR vs Placer Dome Technical Services, Inc., G.R. No. 164365, June 8, 2007
CIR vs San Roque Power Corp; Taganito Mining; Philex Mining, G.R. No.
187485, 196113, 197156, February 12, 2013 (consolidated cases) Ponente (J.
Carpio)
CIR vs San Roque Power Corp; Taganito Mining; Philex Mining, G.R. No.
187485, 196113, 197156, October 08, 2013 (consolidated cases) Resolution
to MR
CIR vs Seagate Technology, G.R. No. 153866, February 11, 2005
CIR vs Sekisui Jushi Phils., Inc., G.R. No. 149671, July 21, 2006
CIR vs Semirara Mining Corporation G.R. No. 202922, June 19, 2017

Dimapilis, Queency
Value Added Tax
CIR vs Semirara Mining, G.R. No. 202534, December 08, 2018
CIR vs Silicon Philippines G.R. No.169778, March 12, 2014
CIR vs SM Prime Holdings, Inc., G.R. No. 183505, February 26, 2010
CIR vs Sony Philippines G.R. No. 178797 Nov 2010
CIR vs Team Energy Corporation, G.R. No. 230412, March 07, 2019
CIR vs Team Sual Corp. G.R. No. 194105, February 05, 2014
CIR vs Toledo Power Company G.R. No. 182880, January 30, 2014
CIR vs Toledo Power Company G.R. No. 196451, December 02, 2015
CIR vs Toledo Power Plant G.R. No. 195175, August 10, 2015
CIR vs Toshiba Information Eq., G.R. No. 150154, Aug. 9, 2005

Dupaya, Mark Vincent

Value Added Tax
CIR vs Visayas Geothermal Power Company G.R. No. 181276 November 11,
2013
Coca Cola Bottlers vs CIR, G.R. No. 222428, February 19, 2018
Contex Corp. v. CIR, G.R. No. 151135, July 2, 2004
Coral Bay Nickel Corp vs CIR G.R. No. 190506, June 13, 2016
CS Garments, Inc. v. CIR, G.R. No. 182399, March 12, 2014
Deutsche Knowledge vs CIR G.R. No. 197980, December 01, 2016
Diaz vs. Secretary of Finance, G.R. No. 193007, July 19, 2011
Eastern Telecommunications v. CIR, G.R. No. 183531, March 25, 2015
Fort Bonifacio Dev. Corp. v. CIR G.R. No. 158885 & 170680, Oct. 02, 2009
Fort Bonifacio Development Corp. vs. CIR, G.R. No. 173425, Sep. 4, 2012

Egusquiza, Evangelyn
Value Added Tax
Fort Bonifacio Development Corp. vs CIR G.R. No.175707 November 19, 2014
Harte-Hanks vs CIR G.R. No. 205721, September 14, 2016
Kepco Ilijan Corporation vs CIR, G.R. No. 205185, September 26, 2018
LVM Construction Corporation vs. Sanchez, G.R. No. 181961, Dec. 5, 2011
Marubeni Corporation vs CIR G.R. No. 198485, June 05, 2017
Medicard Philippines, Inc. vs. CIR, GR No. 222743, 05 April 2017
Mindanao I Geothermal Partnership vs CIR G.R. No. 197519, November 08,
2017
Mindanao II Geothermal vs CIR G.R. No.204745 December 08, 2014
Miramar Fish Company vs CIR G.R. No. 185432, June 04, 2014
Nippon Express (Phils.) Corp. vs. CIR, G.R. No. 196907, March 13, 2013

Huecas, Ma. Lena

Value Added Tax
Nippon Express vs CIR G.R. No. 185666, February 04, 2015
Nippon Express vs CIR G.R. No. 191495 July 23, 2018
Panay Power Corp vs CIR, G.R. No. 203351, January 21, 2015
Philippine Acetylene Co., Inc. v. CIR & CTA, G.R. No. L-19707, August 17,
1967
Pilipinas Total Gas vs CIR G.R. No. 207112, December 08, 2015
Procter and Gamble vs CIR G.R. No. 202071 February 19, 2014
Procter and Gamble vs CIR G.R. No. 204277, May 30, 2016
Procter and Gamble vs CIR G.R. No. 205652, September 06, 2017
PSALM vs CIR G.R. No. 198146, August 08, 2017
PSALM vs CIR, G.R. No. 226556, July 30, 2019

Labajoy, Christian Patrick

Value Added Tax
Rhombus Energy vs CIR, G.R. No. 206362, August 01, 2018
Rohm Apollo vs CIR G.R. No. 168950, January 14, 2015
San Roque Corp vs CIR G.R. No. 205543, June 30, 2014
San Roque Power Corporation vs CIR, G.R. No. 203249, July 23, 2018
Secretary of Finance vs Lazatin G.R. No. 210588, November 29, 2016
Silicon Philippines vs CIR G.R. No. 173241, March 25, 2015
Silicon Philippines vs CIR G.R. No. 182737, March 02, 2016
Silicon Philippines vs CIR G.R. No. 184360-61 February 19, 2014
Sitel Philippines vs CIR G.R. No. 201326, February 08, 2017
Taganito Mining Corp. vs CIR G.R. No. 197591 June 18, 2014
Labiano, Sonny
Value Added Tax
Taganito Mining Corp. vs CIR G.R. No. 201195, November 26, 2014
Takenaka Corp vs CIR G.R. No. 193321, October 19, 2016
Tambunting Pawnshop, Inc. vs. CIR, G.R. No. 179085, January 21, 2010
Team Energy Corporation vs CIR, G.R. No. 197663, March 14, 2018
Team Energy Corporation vs CIR G.R. No. 197760, January 13, 2014
Team Energy Corporation vs CIR, G.R. No. 190928, January 13, 2014
Team Sual Corp. vs CIR, G.R. No. 201225-26, April 18, 2018
Tolentino vs. Sec. of Finance, G.R. No. 115455, August 25, 1994
Tourist Trade and Travel Corp. v. CIR, CTA Case No. 4806, Jan. 19, 1996
Visayas Geothermal vs CIR G.R. No. 205279, April 26, 2017

Lagarde, Lorena
Value Added Tax
Western Mindanao Power Corp. vs. CIR, G.R. No. 181136, June 13, 2012
Other Percentage Tax
CIR vs CA and Central Vegetable Manufacturing G.R. No. 107135 February
23, 1999
CIR vs J.N. Sweeney G.R. No. L-12178 August 21, 1959
CIR vs PAL G.R. No. 180043 July 14, 2009
CIR vs Royal Interocean Lines G.R. No. L-26806 July 30, 1970
CIR vs The Philippine American Accident Insurance Co. G.R. No. 141658
March 15, 2005
CIR vs United State Lines G.R. No. L-16850 May 30, 1962
Collector vs Manila Jockey Club G.R. No. L-13887 and L-13890 June 30, 1960
Pelizloy Realty vs Province of Benguet G.R. No.183137 April 10, 2013

Laurente, Jessica
Excise Tax
Avon Products Manufacturing vs CIR, G.R. No. 222480, November 07, 2018
British American Tobacco vs. Camacho, G.R. No. 163583, August 20, 2008
Chevron vs CIR G.R. No. 210836, September 01, 2015
CIR vs. Fortune Tobacco Corp., G.R. 180006, September 28, 2011
CIR vs PAL G.R. No. 212536-37, August 07, 2014
CIR vs PAL G.R. No. 215705-07, February 22, 2017
CIR vs Philippine Associated Smelting G.R. No. 186223, October 01, 2014
CIR vs. Pilipinas Shell G.R. No. 188497, April 25, 2012
CIR vs Pilipinas Shell G.R. No. 180402 February 10, 2016
CIR vs Pilipinas Shell G.R. No. 188497, February 19, 2014

Loberiano, Leah
Excise Tax
CIR vs SMC, G.R. No. 180740 & 180910, November 11, 2019
CIR vs San Miguel Corporation G.R. Nos. 205045 & 205723 January 25, 2017
Commissioner of Customs vs Pilipinas Shell G.R. No. 205002 April 20, 2016
Compania General vs. City of Manila G.R. No. L-16619, June 29, 1963
Exxonmobil Petroleum vs. CIR, G.R. No. 180909, January 19, 2011
Fortune Tobacco vs CIR G.R. No. 192024, July 01, 2015
Good Day Trading vs. Board of Tax Appeals, G.R. No. L-6574, July 31, 1954
La Suerte Cigar vs CA and CIR G.R. No. 125346, November 11, 2014
Llamado vs. Commissioner of Customs, G.R. No. L-28809, May 16, 1983
Luzon Brokerage vs. Posadas, G.R. No. L-27822 December 24, 1927

Lopez, Ma. Grenadine

Excise Tax
Medina vs. City of Baguio, G.R. No. L-4060, August 29, 1952
PAL vs. CIR, G.R. No. 198759, July 1, 2013
Republic vs. Caguioa, G.R. No. 168584, October 15, 2007
Republic vs PAL G.R. No. 209353-54, July 06 2015
Secretary of Finance vs Lazatin G.R. No. 210588, November 29, 2016
Secretary of Finance vs Philippine Tobacco Inst. G.R. No. 210251 April 17,
2017
Silkair (Singapore) Pte., Ltd. vs. CIR, G.R. No. 166482, January 25, 2012
The Shell Co. vs. Vano G.R. No. L-6093, February 24, 1954
Uy Matiaw & Co, Inc. vs. City of Cebu, G.R. No. L-4887, May 30, 1953

Macala, Aripa
Documentary Stamp Tax
BDO vs CIR, CTA En Banc Case No. 138, April 07, 2006
BPI vs CIR G. R. No. 137002 July 2006
BPI vs CIR G.R. No. 139736 October 17, 2005 (DST)
BPI vs CIR G.R. No. 181836, July 09, 2014
China Banking Corp vs CIR, G.R. No. 172509, February 04, 2015
CIR vs Belle Corporation CTA EB 147 & 155, October 13, 2006
CIR vs Construction Resources of Asia G.R. No. L-68230, November 25, 1986
CIR vs Filinvest Development Corp G.R. No. 163653 & 167689 July 19, 2011
CIR vs Fireman's Fund Insurance, G.R. No. L-30644, March 09, 1987
CIR vs First Express Pawnshop Company, G.R. Nos. 172045-46, June 16, 2009

Nidea, James Mark

Documentary Stamp Tax
CIR vs Heald Lumber Company G.R. No. L-16340, February 29, 1964
CIR vs Insular Life G.R. No. 197192, June 04, 2014
CIR vs Jerry Ocier G.R. No. 192023, November 21, 2018
CIR vs La Tondena G.R. No. 175188, July 15, 2015
CIR vs Manila Bankers Life Insurance Corp. G.R. No. 169103 March 16, 2011
CIR vs Pilipinas Shell G.R. No. 192398, September 29, 2014
CIR vs PNB G.R. No. 195147, July 11, 2016
CIR vs Traders Royal Bank G.R. No. 167134 March 18, 2015
Compagnie Financiere vs CIR, G.R. No. 133834, August 28, 2006
Del Castillo vs Madrilena G.R. No. L-24788, December 17, 1926

Pena, Edzel
Documentary Stamp Tax
Gabucan vs Manta G.R. No. L-51546 January 28, 1980
H. Tambunting Pawnshop vs CIR G.R. No. 171138 April 07, 2009
HSBC vs CIR G.R. Nos. 166018 & 167728, June 04, 2014
ING Bank vs CIR G.R. No. 167679, April 20, 2016
International Exchange Bank vs CIR, G.R. No. 171266, April 04, 2007
Jaka Investments vs CIR G.R. No. 147629 July 28, 2010
Metropolitan Bank vs CIR. G.R. No. 178797, August 04, 2009
Michel Lhuiller Pawnshop vs CIR, G.R. No. 166786, May 03, 2006
Mindanao Bus Company vs CIR, G.R. No. L-14078 February 24, 1961
Organizational Change vs CIR CTA EB 1679 November 19, 2018

Perez, Roldan
Documentary Stamp Tax
Philacor Credit Corp vs CIR G.R. No. 169899 February 06, 2013
Philippine Bank of Communications vs CIR G.R. No. 194065, June 20, 2016
Philippine Banking Corporation vs CIR G.R. No. 170574 January 30, 2009
Philippine Health Care Providers vs CIR G.R. No. 167330, September 18,
2009
Rights and Remedies of the Taxpayer
ACCRA Investments Corp. v. CA, CTA and CIR G.R. No. 96322, Dec. 20, 1991
Alcantara vs Republic of the Philippines G.R. No. 192536 March 15, 2017
Andrea Vda. De Aguinaldo v. CIR, G.R. No. L-19927, February 26, 1965
Asian Transmission Corporation vs CIR G.R. No. 230861 September 19, 2018
Asiatrust Development Bank vs CIR G.R. No. 201530 April 19, 2017
Asiaworld Properties Philippines Corporation vs. CIR G.R. No. 171756, July 29,
2010

Samar, Leizl
Rights and Remedies of the Taxpayer
CBK Power vs CIR G.R. No. 193383-34 January 14, 2015
CIR vs Air Liquide G.R. No. 210646, July 29, 2015
CIR vs Asalus Corporation G.R. No. 221590, February 22, 2017
CIR vs Avon Products Manufacturing G.R. No. 201398-99 October 03, 2018
CIR v BASF Coating + Inks Phils., Inc. (G.R. No. 198677, November 26, 2014)
CIR vs BPI G.R. No. 224327, June 11, 2018
CIR v. Burroughs Ltd., G.R. No. 66653, June 19, 1986
CIR vs. CA, CTA and BPI G.R. No. 117254, January 21, 1999
CIR v. CA, CTA, and Carnation Philippines G.R. No. 115712 February 25, 1999
CIR vs Cebu Holdings G.R. No. 189792, June 20, 2018

Santos, Angelique
Rights and Remedies of the Taxpayer
CIR v. Central Azucarera Don Pedro, G.R. No. L-24867, February 28, 1973
CIR vs CTA and CBK Power Company G.R. No. 203054-55 July 29, 2015
CIR vs CTA and Petron Corp G.R. No. 207843 July 15, 2015
CIR vs Dela Salle University G.R. No. 196596 November 09, 2016
CIR v. Enron Subic Power Corp., G.R. No. 166387, January 19, 2009
CIR vs. Far East Bank & Trust Company, G.R. No. 173854, March 15, 2010
CIR vs Fitness by Design G.R. No. 215957 November 09, 2016
CIR vs. FMF Development Corp. G.R. No. 167765, June 30, 2008
CIR vs GJM Philippines G.R. No. 202695 February 29, 2016
CIR vs Goodyear Philippines G.R. No. 216130, August 30, 2016

Tan, Bernard
Rights and Remedies of the Taxpayer
CIR vs La Flor Dela Isabela G.R. No. 211289, January 14, 2019
CIR vs Lancaster Philippines G.R. No. 183408, July 12, 2017
CIR vs. Liquigaz Phils. Corp. G.R. No. 215534 & G.R. No. 215557, April 18,
2016
CIR vs Manila Electric Company G.R. No. 181459, June 09, 2014
CIR v. Menguito, G.R. No. 167560, September 17, 2008
CIR v. Metro Star Superama, G.R. No. 185371, December 8, 2010
CIR vs. Next Mobile G.R. No. 212825, December 07, 2015
CIR vs Nippon Express G.R. No. 212920, September 16, 2015
CIR vs. Palanca G.R. No. L-16626, October 29, 1966
CIR vs. Petron Corporation G.R. No. 185568 March 21, 2012

Tandiama, Cindy Grace

Rights and Remedies of the Taxpayer
CIR vs. Philippine American Life Insurance Co. G.R. No. 105208, May 29,
1995
CIR vs. Philippine Daily Inquirer, Inc. G.R. No. 213943, 22 March 2017
CIR vs Pilipinas Shell Petroleum Corporation G.R. No. 197945, July 09, 2018
CIR vs PNB G.R. No. 212699 March 13, 2019
CIR vs. PNB G.R. No. 161997 October 25, 2005
CIR vs PNB G.R. No.180290, September 29, 2014
CIR v. Reyes, G.R. No. 159694 & 163581, January 27, 2006
CIR vs Secretary of Justice and Pagcor G.R. No. 177387, November 09, 2016
CIR vs. Smart Communication, Inc. G.R. Nos. 179045-46, August 25, 2010
CIR vs SMC G.R. No. 180740 November 11, 2019

Tongol, Charlston
Rights and Remedies of the Taxpayer
CIR vs Standard Chartered Bank G.R. No. 192173, July 29, 2015
CIR vs STI G.R. No. 220835 July 26, 2017
CIR vs Team Operations Corp. G.R. No. 179260, April 02, 2014
CIR vs The Stanley Works Sales G.R. No. 187589 December 03, 2014
CIR v. TMX Sales, Inc., G.R. No. 83736, January 15, 1992
CIR vs Transitions Philippines Optical G.R. No. 227544, November 22, 2017
CIR v. Tulio, G.R. No. 139858, G.R. No. 139858, October 25, 2005
CIR vs United Cadiz G.R. No. 209776, December 07, 2016
CIR vs United Salvage and Towage G.R. No. 197515 July 02, 2014
CIR vs Univation Motor Philippines G.R. No. 231581, April 10, 2019

Velasquez, Dennis
Rights and Remedies of the Taxpayer
CIR v. Villa, G.R. No. L-23988, January 02, 1968
CIR vs VY Domingo Jewellers G.R. No. 221780, March 25, 2019
CIR v. Wyeth Suaco Laboratories and CTA, G.R. No. 76281 September 30,
1991
Clark Investors vs Secretary of Finance and CIR G.R. No. 200670, July 06,
2015
College of Oral and Dental Surgery vs CTA and CIR G.R. No. L-10446 January
28, 1958
COURAGE vs Commissioner of BIR G.R. No. 213446 July 03, 2018
Dr. Felisa Vda. de San Agustin vs. CIR, G.R. No. 138485, September 10, 2001
Estate of the Late Juliana Diez vs. CIR, GR. No. 155541; January 27, 2004
Far East Bank and Trust Company vs. CIR, G.R. No. 138919 May 2, 2006
Gibbs vs. CIR and CTA, G.R. No. L-17406 November 29, 1965

Rights and Remedies of the Taxpayer

Hedcor vs CIR G.R. No. 207575 July 15, 2015
La Sallian Educational Innovators vs CIR G.R. No. 202792, February 27, 2019
Lascona Land Co., Inc. vs. CIR, G.R. No. 171251 March 5, 2012
Macario Lim Gaw Jr vs CIR G.R. No. 222837, July 23, 2018
Medicard Philippines, Inc. vs. CIR, GR No. 222743, April 05, 2017
Metrobank vs CIR G.R. No. 182582 April 17, 2017
Mitsubishi Corporation vs CIR G.R. No. 175772, June 05, 2017
Northern Mindanao Power Corp vs CIR G.R. No. 185115, February 18, 2015
PAGCOR vs BIR G.R. No. 208731, January 27, 2016
PAL vs CIR G.R. Nos. 206079-80 January 17, 2018

Vesuña, Maricar
Rights and Remedies of the Taxpayer
Panay Electric vs CIR and CTA G.R. No. L-10574 May 28, 1958
Pangasinan Transportation Co. v. Blaquera, G.R. No. L-13101, April 29, 1960
Philam Asset Management, Inc. vs. CIR, G.R.156637 and 162004, December
14, 2005
Philex Mining Corporation vs. CIR G.R. No. 120324, April 21, 1999
Philippine Bank of Communications vs. CIR, G.R. No. 11204, January 28, 1999
Pilipinas Shell Petroleum Corp v. CIR, G.R. No. 172598, December 21, 2007
Pilipinas Total Gas vs. CIR G.R. No. 207112, December 08, 2015
PNB vs. CIR G.R. No. 206019, March 18, 2015
PPA vs The City of Davao G.R. No. 190324, June 06, 2018

Villegas, Ron Cedric

Rights and Remedies of the Taxpayer
PSALM vs CIR G.R. No. 198146, August 08, 2017
RCBC vs. CIR, G.R. No. 168498, June 16, 2006
Republic v. Ablaza G.R. No. L-14519, July 26, 1960
Republic v. Acebedo G.R. No. L-20477, March 29, 1968
Republic vs GMCC United Development Corp G.R. No. 191856, December 07,
2016
Republic vs Team Energy G.R. No. 188016, January 14, 2015
Roman Catholic Archbishop of Cebu v. Collector, G.R. No. L-16683, Jan. 31,
1962
Salva vs Magpile G.R. No. 220440, November 08, 2017
Samar-I Electric Cooperative vs CIR G.R. No. 193100 December 10, 2014

Zabala-Atienza, Sarah
Rights and Remedies of the Taxpayer
Spouses Pacquiao vs CTA and CIR G.R. No. 213394, April 06, 2016
St. Stephen’s Association v. CIR G.R. No. L-11238, August 21, 1958
Steag State Power vs CIR G.R. No. 205282, January 14, 2019
Surigao Electric Co. Inc. v. CTA, G.R. No. L-25289, June 28, 1974
Taligaman Lumber Co., Inc. v. CIR, G.R. No. L-15716, March 31, 1962
Team Sual Corporation vs CIR G.R. No. 201225-25 April 18, 2018
Tridharma vs CTA and CIR G.R. No. 215950, June 20, 2016
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