LIST OF CASES

TAXATION 1 – GENERAL PRINCIPLES AND INCOME TAXATION

PART A: GENERAL PRINCIPLES OF TAXATION

WEEK ONE

I. TAXATION
1. Hilado v CIR, G.R. No. L-9408, October 31, 1956 100 Phil 288
2. Sison v Ancheta, G.R. No. L-59431, July 25, 1984, 130 SCRA 654
3. Phil. Guaranty v CIR, G.R. No. L-22074, April 30, 1965, 13 SCRA 775
4. Tio v Videogram Regulatory Board, G.R. No. 75697 (1987)
5. Republic v Caguioa G.R. No. 168584 (2007)
6. Commissioner v. Algue, G.R. No. L-28896, February 17, 1988, 158 SCRA 9
7. Lorenzo v. Posadas, G.R. No. 43082, June 18, 1937, 64 Phil 353
8. Paseo Realty & Development Corporation v. CA, G.R. No. 119286 (2004)
9. Napocor v Province of Albay G.R. No. 87479, 4 June 1990
10. Tolentino v. Secretary of Finance, G.R. No. 115455, August 8, 1994, 235 SCRA 630; 249
SCRA 628
11. Southern Cross Cement Corporation v. Cement Manufacturers Association of the
Philippines, et al., G. R. No. 158540 (2005)
12. Osmena v. Orbos, G.R. No. 99886, March 31, 1993, 220 SCRA 703
13. PAL v Edu, G.R. No. L-41383, 164 SCRA 320
14. Chavez v Ongpin, G.R. No. 76778, June 6, 1990, 186 SCRA 33
15. Taganito Mining v CIR CTA Case 4702 April 28, 1995
16. Roxas v. CTA, G.R. No. L-25043, April 26, 1968, 23 SCRA 276
17. LTO v. City of Butuan, G.R. No. 131512, Jan. 20, 2000
18. Lutz v. Araneta, G.R. No. L-7859, December 22, 1955, 98 Phil 48
19. NTC v. CA, G.R. No. 127937, July 28, 1999, 311 SCRA 508

II. TAXES
1. Tan v. Del Rosario, G.R. No. 109289, October 3, 1994, 237 SCRA 324
2. Gaston v. Republic Planters Bank, G.R. No. 77194 (1988)
3. Caltex v COA, G.R. No. 92585, May 8, 1992, 208 SCRA 726
4. Republic v. Mambulao Lumber Company, G.R. No. L-17725, 4 SCRA 622
5. Philex Mining v. CIR, G.R. No.125704, August 28, 1998
6. Domingo v Garlitos, G.R. No. L-18994, June 29, 1963, 8 SCRA 443
7. Progressive Dev. Corp. v QC, G.R. No. L-36081, April 24, 1989, 172 SCRA 629
8. Ferrer, Jr. V. Bautista, G.R.No. 210551, June 30, 2015
9. Gonzalo Sy Trading vs. Central Bank of the Phil., G.R. No. L-41480 (1976)
10. Apostolic Prefect v Treasurer of Baguio, G.R. No. L-47252, April 18, 1941, 71 Phil. 547
11. City of Ozamis v. Lumapas, GR No. L-30727, July 15, 1975
12. NDC v CIR 151, G.R. No. L-53961, June 30, 1987, SCRA 472

WEEK TWO

III. SOURCES OF TAX LAW

1. Tan v. Del Rosario, G.R. No. 1019289, October 3, 1994, 237 SCRA 234
2. CIR v. Seagate Technology, G.R. No. 153866, February 11, 2005
3. CIR v. San Miguel Corporation, G.R. No. 184428, November 23, 2011
4. CIR v. Fortune Tobacco, G.R. No. 180006, September 28, 2011

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 LIST OF CASES
TAXATION 1 – GENERAL PRINCIPLES AND INCOME TAXATION
5. CIR v Mega Gen. Merchandising, G.R. No. L-69136, September 30, 1988, 166 SCRA 166
6. PBCOM vs. CIR, G.R. No. 112024, January 28, 1999, 302 SCRA 241
7. COC and the District Collector of the Port of Subic v. Hypermix Feeds Corporation, G.R.
No. 179579, Feb. 1, 2012
8. Hagonoy Market Vendor v. Municipality of Hagonoy, G.R. No. 137621, February 6, 2002
9. Jardine Davies v. Aliposa, G.R. No. 118900, February 27, 2003
10. Tañada v. Angara, G.R. No. 118295, May 2, 1997
11. Deutsche Bank AG Manila Branch v. CIR, G.R. No. 188550, August 19, 2013

IV. LIMITATIONS UPON THE POWER OF TAXATION

1. Lutz v Araneta, G.R. No. L-7859, December 22, 1955, 98 Phil. 48
2. Pascual v Sec. of Public Works, G.R. No. L-10405, December 29, 1960, 110 Phil. 331
3. Commissioner of Internal Revenue v. Central Luzon Drug Corporation, G.R. No. 159647
(2005)
4. Phil Comm. Satellite Corp. v Alcuaz, G.R. No. 84818, December 18, 1989, 180 SCRA
218
5. LTO v. City of Butuan, G.R. No. 131512, January 20, 2000
6. City Government of Quezon City v. Bayantel, G.R. No. 162015, Mar. 6, 2006
7. Garcia v. Executive Secretary, G.R. No. 101273, July 30, 2012, 210 SCRA 219
8. Osmena v. Orbos, G.R. No. 99886, March 3, 1993, 220 SCRA 703
9. CIR v. CA, G.R. No. 119761, August 29, 1996
10. Maceda v. Macaraig, G.R. No. 88291, June 8, 1993, supra
11. Mactan Cebu Airport v. Marcos, G.R. No. 120082, Sept. 11, 1996
12. Collector v. Bisaya Land Transportation, 105 Phil. 338 (1959)
13. Manila Gas v. Collector, G.R. No. L-42780, January 17, 1936, 62 Phil 895
14. Vegetable Oil Corp. v Trinidad, G.R. No. 21475, March 26, 1924, 45 Phil. 822
15. Wells Fargo Bank v Col, G.R. No. L-46720, June 28, 1940, 70 Phil. 325
16. CIR v. BOAC, G.R. Nos. L-65773-4, April 30, 1987, 149 SCRA 395
17. Collector v. Lara, G.R. No. L-9456 & L-9481, January 6, 1958, 102 Phil 813
18. Tanada v. Angara, G.R. No. 118295, May 2, 1997
19. Mitsubishi Corp. v. CIR, CTA Case 6139, Dec. 17, 2003

WEEK THREE

20. Com. of Customs v CTA & Campos Rueda Co., 152 SCRA 641
21. Phil Bank of Comm v. CIR, G.R. No. 112024, January 28, 1999, 302 SCRA 241
22. Sison v Ancheta, G.R. No. L-59431, July 25, 1984, 130 SCRA 654
23. Ormoc Sugar Co. v. Treasurer of Ormoc City, G.R. No. L-23794, February 18, 1968, 22
SCRA 603
24. Villegas v. Hiu Chiong Tsai Pao, G.R. No. L-29646, November 10, 1978, 86 SCRA 270
25. Shell Co. v Vano, G.R. No. L-6093, Februrary 24, 1954, 94 Phil. 388
26. Tiu v. CA, G.R. No. 127410, Jan 20, 1999, 301 SCRA 278
27. Tan v. Del Rosario, G.R. No. 109289, October 3, 1994, 237 SCRA 324
28. Phil. Rural Electric v. Secretary, G.R. No. 143706, Jun 10, 2003
29. Sison v. Ancheta, G.R. No. L-59431, July 25, 1984, 130 SCRA 654
30. Tolentino v. Sec of Finance, G.R. No. 115455, October 30, 1995, 249 SCRA 628
31. City of Baguio v. De Leon, G.R. No. L-24756 (1968)
32. Churchill v Concepcion, GR No. 11572, 22 September 1916
33. Tolentino v. Sec of Finance (supra)
34. Misamis Oriental v CEPALCO, G.R. No. L-45355, Jan 12, 1990, 181 SCRA 38

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 LIST OF CASES
TAXATION 1 – GENERAL PRINCIPLES AND INCOME TAXATION
35. Phil. Rural Electric v. Secretary, G.R. No. 143076, June 10, 2003, supra
36. Lladoc v CIR, G.R. No. L-19201, Jun 16, 1965, 14 SCRA 292
37. Apostolic Prefect v. City Treasurer of Baguio, G.R. No. L-47252 (1941)
38. Abra Valley College v. Aquino, G.R. No. L-39086, June 15, 1988, 162 SCRA 106
39. Lung Center of the Philippines v. Quezon City, G.R. No. 144104 (2004)
40. CIR v. CA & YMCA, G.R. No. 124043, October 14, 1998, 298 SCRA 83
41. De La Salle University, Inc. v. CIR, C.T.A. EB Case No. 671, June 8, 2011 (C.T.A. Case
No. 7303)
42. American Bible Society v Manila, G.R. No. L-9637, April 30, 1957, 101 Phil. 386
43. Aglipay v Ruiz, G.R. No. L-45459, March 13, 1937
44. Tolentino v Secretary of Finance, G.R. No. 115455, Aug 8, 1994, 249 SCRA 628

WEEK FOUR

V. CONSTRUCTION OF TAX LAWS

1. Stevedoring v Trinidad, G.R. No. L-18316, September 23, 1922, 43 Phil. 803
2. Lorenzo v. Posada, G.R. No. L-43082, June 18, 1937, 64 Phil 353
3. Umali v. Estanislao, G.R. No. 104037, May 29, 1992, 209 SCRA 446
4. CIR v. Solidbank, G.R. No. 148191, Nov. 25, 2003
5. Collector v. La Tondena, G.R. No. L-10431, April 30, 1964, 5 SCRA 665
6. Serafica v Treasurer of Ormoc City, G.R. No. L-24813, April 28, 1969, 27 SCRA 110
7. Roxas v. Rafferty, G.R. No. 12182, March 27, 1918, 37 Phil 958
8. Pecson v. CA, G.R. No. 115814, May 26, 1995, 222 SCRA 580
9. CIR v. CA, G.R. No. 119761, August 29, 1996
10. CIR v. Michel Lhuillier, G.R. No. 150947, July 25, 2003
11. CIR v. Benguet Corp., G.R. No. 134587, July 8, 2005

VI. EXEMPTIONS FROM TAXATION

1. Greenfield v. Meer, G.R. No. 156, Sept 27, 1946, 77 Phil 394
2. Basco v. PAGCOR, G.R. No. 91649, May 14, 1991, 196 SCRA 52
3. CIR v Botelho Shipping Corp., G.R. Nos. L-216334-34m June 29, 1967, 20 SCRA 487
4. Phil. Acetylene v CIR, G.R. No. L-19707, August 17, 1967, 20 SCRA 1056
5. PLDT v. Davao City, G.R. No. 143867, August 22, 2001
6. Surigao Con. Min. v. Collector, G.R. No. L-14878, December 26, 1963, 9 SCRA 728
7. CIR v. CA, G.R. No. 119761, August 29, 1996, 240 SCRA 368
8. CIR v. Marubeni, G.R. No. 137377, December 18, 2001
9. CIR v CA & YMCA, G.R. No. 124043, October 14, 1998, 298 SCRA 83
10. Misamis Oriental Asso. V. DOF, G.R. No. 108524, November 10, 1994, 238 SCRA 63
11. Nestle Phils. v. CA, G.R. No. 134114, July 6, 2001
12. Maceda v. Macaraig, G.R. No. 88291, May 31, 1991, 196 SCRA 771
13. Maceda v. Macaraig, G.R. No. 88291, Jun 8, 1993, 223 SCRA 217

VII. OTHER DOCTRINES IN TAXATION

1. San Miguel Corporation v. CIR, CTA Case Nos. 7052 and 7053, Oct. 18, 2011
2. CIR v. CA and Alhambra Industries, Inc., G.R. No. 117982. February 6, 1997
3. Republic v. Fernandez, G.R. No. L-9141 (1956)
4. Central Azucarera v. CTA, G.R. No. L-23236 (1967)
5. CIR v. Ayala Securities Corp., G.R. No. L-29485, November 21, 1980, 189 Phil 159-168
6. Commissioner v. Standard Chartered Bank, G.R. No. 192173 (2015)

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 LIST OF CASES
TAXATION 1 – GENERAL PRINCIPLES AND INCOME TAXATION
7. Procter & Gamble Co. v Mun of Jagna, G.R. No. L-24265, December 28, 1979, 94 SCRA
894
8. Punzalan v Mun Board of Manila, G.R. No. L-4817, May 26, 1954, 95 Phil. 46
9. CIR v. SC Johnson & Sons, Inc., G.R. No. 127105, June 25, 1999, 309 SCRA 87
10. Sison v. Ancheta, G.R. No. 59431, July 25, 1984, 130 SCRA 654
11. Roxas v. CTA, G.R. No. L-25043, April 26, 1968, 23 SCRA 276
12. Collector v. Univ of Sto. Tomas, G.R. No. 11274, 104 Phil. 1062
13. Bagatsing v. San Juan, GR No. 97787, Aug 1, 1996, 329 Phil. 8-15
14. Republic v. Gonzales, G.R. No. L-17962, April 30, 1965, 13 SCRA 633
15. Delpher Traders v. IAC, G.R. No. L-69259, January 26, 1988, 157 SCRA 349
16. CIR v. Lincoln Philippine Life, G.R. No. 119176, Mar. 19, 2002

VIII. FUNCTIONS OF THE BIR; JURISDICTION OF THE COURT OF TAX APPEALS

1. CIR v. CA, CTA, and Fortune Tobacco Corporation, 261 SCRA 236 (1996),
2. Marcos v CA, 339 Phil 253, 271-273 (1997)
3. Philippine Bank of Communications v. CIR, 203 SCRA 241 (1999)
4. Secretary of Finance v La Suerte Cigar, GR No. 166498, June 11, 2009
5. ABS-CBN Broadcasting Corporation v. CTA, 108 SCRA 142
6. CIR v. Hedcor Sibulan, Inc. - G.R. No. 209306 (2017)
7. Mitsubishi Cor-Manila Br. V CIR, GR No. 175772, Jun 5, 2017
8. Oceanic Wireless Network v. CIR - G.R. No. 148380 (2005)

PART B: INCOME TAXATION

WEEK FIVE

I. BASIC STRUCTURAL AND DEFINITIONAL CONCEPTS

1. Conwi v. CTA, 213 SCRA 83
2. CIR v. Manila Jockey Club, Inc., G.R. Nos. L-13887 & L-13890, June 30, 1960
3. Association of Non-Profit Clubs, Inc. v. Bureau of Internal Revenue, G.R. No. 228539
(2019)
4. CIR v. BOAC, 149 SCRA 395
5. CIR v. Tours Specialist, 183 SCRA 402
6. CIR v. CA, CTA & Anscor, 301 SCRA 152 (1999)
7. Javier v. Ancheta, CTA Case No. 3393, July 27, 1983
8. CIR v. Manila Electric Company, CTA EB No. 773, November 13, 2012
9. Republic v. Sandiganbayan, GR. No. 152154, July 15, 2003
10. Republic v. Marcos, Sandiganbayan Case No 0141, Dec 19, 2019
11. Republic v. Dela Rama, 18 SCRA 861
12. CIR v. Javier, 199 SCRA 824
13. Sison v. Ancheta, GR L-59431, July 25, 1984

WEEK SIX

II. GROSS INCOME: INCLUSIONS AND EXCLUSIONS

1. Gutierrez v. Collector, G.R. Nos. L-9738 & L-9771, May 31, 1957 101 Phil 713
2. CIR v. BOAC, G.R. No. L-65773-74, April 30, 1987, 149 SCRA 395
3. NDC v. CIR, G.R. No. L-53961, June 30, 1987, 151 SCRA 472
4. Air Canada v. CIR, CTA EB No. 86. Aug. 26, 2005

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 LIST OF CASES
TAXATION 1 – GENERAL PRINCIPLES AND INCOME TAXATION
5. CIR v. CTA, G.R. No. 81446, August 18, 1988, 127 SCRA 9
6. CIR v. Marubeni, G.R. No. 137377, December 18, 2001
7. CIR v. Baier-Nickel, G.R. No. 165793, August 29, 2006
8. Manila Electric v. Yatco, G.R. No. 45697, November 1, 1939 69 Phil 89
9. Phil. Guaranty v. CIR, G.R. No. L-22074, Apr. 30, 1965
10. Henderson v. Collector, 1 SCRA 649;
11. CIR v. Castaneda, G.R. No. 96016, October 17, 1991, 203 SCRA 72
12. Polo v. CIR, G.R. No. L-78780, July 23, 1987
13. Endencia v. David, G.R. No. L-6355-56, July 23, 1987, 93 Phil 696
14. Kuenzle v. CIR, G.R. No. L-18840, May 29, 1969, 28 SCRA 365
15. CIR v. Castaneda, G.R. No. 96016, October 17, 1991, 203 SCRA 72
16. Reagan v. CIR, G.R. No. L-26379, December 27, 1969, 30 SCRA 968
17. CIR v. CA, G.R. No. 96016, Oct 17, 1991, 203 SCRA 72
18. CIR v. GCI Retirement, G.R. No. 95022, March 23, 1992, 207 SCRA 487
19. In re Zialcita, AM No. 90-6-015-SC, Oct. 18, 1990

WEEK SEVEN

1. CIR v. Filinvest Development Corporation, G.R. No. 163653, July 19, 2011
2. CIR v. Mitsubishi Metal, G.R. No. L-54908, January 22, 1990, 181 SCRA 214
3. NDC v. CIR, G.R. No. L-53961, June 30, 1987
4. Limpan v. CIR, GR No. L-21570, Jul 26, 1966, 17 SCRA 70
5. CIR v. SC Johnson, G.R. No. 127105, June 25, 1999
6. CIR v. Manning, G.R. No. L-28398, August 6, 1975, 66 SCRA 14
7. CIR v. CA, G.R. No. 108576, Jan. 20, 1999
8. Oriente Fabrica v. Posadas, G.R. No. 34774, September 21,1931 56 Phil 147
9. CIR v. COA, G.R. No. 101976, Jan. 29, 1993
10. Ramnani v. CTA, CA-GR SP No. 42873, January 8, 1998
11. Penid v. Virata, G.R. No. L-44004, March 25, 1983

WEEK EIGHT

III. TAXPAYERS
1. CIR v. Procter & Gamble, GR No. 66838, December 2, 1991
2. SilkAir (Singapore) Pte. Ltd. v. CIR, G.R. No. 184398, February 25, 2010

IV. INDIVIDUALS: CLASSIFICATIONS, BASES, AND RATES

1. Soriano v. Secretary of Finance, G.R. No. 184450, January 24, 2017

WEEK NINE

2. Benguet Corporation v. CIR, CTA Case No. 5324, July 2, 1998

V. TAX ON CORPORATIONS: BASES AND RATES

1. Lorenzo Ona v. CIR, G.R. No. L-19342, May 25, 1972
2. Evangelista v. Collector, G.R.No. L-9996, October 15, 1957
3. Afisco Insurance Corp. v. CIR, G.R.No. 112675, Jan. 25, 1999
4. CIR v. Batangas Tayabas Bus Co., 102 Phil 822
5. Obillos v. CIR, L-68118, Oct. 29, 1985
6. Reyes v. Commissioner, 24 SCRA 198

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 LIST OF CASES
TAXATION 1 – GENERAL PRINCIPLES AND INCOME TAXATION
7. Gatchalian v. Collector, 67 Phil 666
8. Pascual v. CIR, 166 SCRA 560
9. Solidbank v. CIR, CTA Case No. 4868, June 19, 1997
10. Tan v. Del Rosario and CIR, G.R.No. L-109289, October 3, 1994

WEEK TEN

1. Island Power Corporation v. CIR, CTA EB No. 26, March 6, 2006

2. NV Reederij v. CIR, G.R. No. 46029, June 23, 1988, 162 SCRA 487
3. B. Van Zuiden Bros. Ltd. vs. GTVL Manufacturing Industries, Inc., G.R. No. 147905, 28
May 2007
4. CIR v. British Overseas Airways Corporation, G.R. No. L-65773, April 30, 1987
5. South African Airways v. CIR, G.R. No. 180356, February 16, 2010
6. Bank of America v. CIR, GR 10392, July 21, 1994, 234 SCRA 302
7. Marubeni v. CIR, 177 SCRA 500
8. Campania General de Tabacos, CTA 4451, Aug 23, 1993
9. Shinko Electric Industries Co. Ltd. v. CIR, CTA Case 8213, February 10, 2014
10. CIR v. United Parcel Service Co. (Phil. Branch), CTA Case No. 721, May 16, 2012

WEEK ELEVEN

11. CIR v. Procter and Gamble, 160 SCRA 650; 204 SCRA 377
12. CIR v. Wander Philippines, 160 SCRA 573
13. Marubeni v. Commissioner, 177 SCRA 500
14. Chamber of Real Estate and Builders’ Associations, Inc. v. Romulo, G.R. No. 160756,
March 9, 2010
15. The Manila Banking Corporation v. CIR, G.R. No. 168118, August 28, 2006
16. CIR v. Philippine Airlines, G.R. No. 180066, July 7, 2009
17. Cyanamid Phils. v. CA, GR 1008067, Jan. 20, 2000
18. Manila Wine Merchants v. CIR, GR L-26145, Feb. 25, 1984
19. Basilan Estates, Inc. v. CIR, G.R. No. L-22492, September 5, 1967
20. Abra Valley Colleges v. CFI, G.R.No.L-39086, June 15, 1988
21. CIR v. CA, CTA and YMCA of the Philippines, G.R. No. 124043, October 14, 1998
22. Ateneo de Manila University v. CIR, CTA Case No. 7246 and 7293, March 11, 2010
23. CIR v. De La Salle University, Inc., G.R. No. 196596, November 9, 2016
24. CIR v. St. Luke’s Medical Center, G.R. No. 195960, Sept 26, 2012
25. Dumaguete Cathedral Credit Cooperative (DCCCO) v. CIR, G.R. N. 182722, January 22,
2010

WEEK TWELVE

VI. CAPITAL ASSETS V. ORDINARY ASSETS; OTHER RULES

1. Tuazo vs. Lingad, 58 SCRA 170
2. Calasanz vs. CIR, G.R. No. L-26284, Oct. 9, 1986
3. Ferrer vs. Collector, 5 SCRA 1022
4. Roxas vs. CIR, G.R. No. L-25043, Apr. 26, 1968
5. W.C. Ogan and Bohol Land Transportation Co., G.R. No. 49102, May 30, 1949
6. CIR vs. Rufino, 148 SCRA 42
7. Liddell & Co., Inc. vs. Collector, 2 SCRA 632

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 LIST OF CASES
TAXATION 1 – GENERAL PRINCIPLES AND INCOME TAXATION
VII. COSTS, DEDUCTIONS, AND EXEMPTIONS: IN GENERAL
1. CIR v. General Foods, G.R. No. 143672, April 24, 2003
2. Commissioner v. Philippine Acetylene, G.R. No. L-22443, May 29, 1971, 39 SCRA 70
3. Esso Standard v. CIR, G.R. Nos. L-28508-9, July 7, 1989, 176 SCRA 149
4. Atlas Consolidated Mining & Development Corp. v. CIR, G.R. No. L-26911, Jan. 27,
1981
5. CIR v. Isabela Cultural Corp, G.R. No. 172231, Feb. 12, 2007
6. Kepco Phil Corp. v. CIR, G.R. No. 179356, Dec. 14, 2009
7. Tambunting v. CIR, G.R. No.173373, July 29, 2013

WEEK THIRTEEN

8. M.E. Holding Corporation v. Court of Appeals, G.R. No. 160193, March 3, 2008, 547
SCRA 389
9. Yutivo Sons v. CIR, G.R. No. L-13203, Jan 28, 1961, 1 SCRA 160

VIII. SPECIFIC ITEM OF DEDUCTION

1. Atlas Consolidated v. CIR, G.R. Nos. 141104 & 148763, June 8, 2007, 102 SCRA 246
2. Aguinaldo Industries v. Collector, G.R. No. L-29790, February 25, 1982, 112 SCRA 136
3. Goodrich v. Collector, CTA Case No. 468, June 8, 1965
4. Kuenzle v. CIR, G.R. No. L-18840, May 29, 1969, 28 SCRA 365
5. Paper Industries v. CA, G.R. Nos. 106494-50, December 1, 1995, 250 SCRA 434
6. CIR v. Lednicky, G.R. No. L-18169, July 31, 1964
7. Gutierrez v. Collector, G.R. No. L-19537, May 20, 1965, 14 SCRA 33
8. Mercury Drug Corporation v. CIR, G.R. No. 164050, July 20, 2011, 654 SCRA 124
9. Fernandez Hermanos v. CIR, G.R. No. L-21551, L-21557, L-24972, L-24978, September
30, 1969, 29 SCRA 552
10. China Bank v. CA, G.R. No. 125508, July 19, 2000, 336 SCRA 178
11. Phil. Sugar Estate v. Collector, G.R. No. 45189, May 26, 1939, 60 Phil 565
12. Paper Industries v. CA, G.R. Nos. 106494-50, December 1, 1995, 250 SCRA 434
13. Philex Mining Corporation v. CIR, G.R. No. 125704, August 28, 1998, 551 SCRA 428
(2008)
14. Collector v. Goodrich, G.R. No. L-22265, December 22, 1967, 21 SCRA 1336
15. Metro Inc. v CIR, CTA Case 6356, June 9, 2009
16. Basilan Estates v. CIR, G.R. No. L-22492, September 5, 1967, 21 SCRA 17
17. Limpan Investments Corp. v. CIR, G.R. No. L-21570, July 26, 1966
18. Consolidated Mines v. CTA, G.R. Nos. L-18843 & 18844, 58 SCRA 618
19. Esso Standard Eastern v. CIR, G.R. Nos. L-28508-9, July 7, 1989, 176 SCRA

WEEK FOURTEEN

20. Roxas v. CTA, G.R. No. L-25043, April 26, 1968, 23 SCRA 276

IX. NON-DEDUCTIBLE EXPENSES/LOSSES

1. Callanoc v. Collector, 3 SCRA 517
2. 3M Philippines v. CIR, G.R. No. 82833, Sept. 26, 1988
3. Atlas Consolidated v. CIR, G.R. No. L-26911, Jan. 27, 1981
4. Gancayco v. Collector, G.R. No. L-13325, April 20, 1961, 1 SCRA 980

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 LIST OF CASES
TAXATION 1 – GENERAL PRINCIPLES AND INCOME TAXATION
X. TAX ON ESTATES AND TRUSTS
1. CIR v. CA, G.R. No. 95022, March 23, 1992
2. CIR v. Visayas Electric, 23 SCRA 715
3. CIR v. CA, GCL Retirement Plan 207 SCRA 487

WEEK FIFTEEN

XI. ACCOUNTING PERIODS AND METHODS

1. CIR v. Isabela Cultural Corp. GR No. 172231, February 12, 2007
2. Filipinas Synthetic Fiber Corp vs. CA 316 SCRA 480
3. CIR v. Wyeth Suaco, 202 SCRA 135
4. Consolidated Mines v. CTA, G.R. No. 18843, August 29, 1974; 58 SCRA 618
5. CIR v. Isabela Cultural Corp., G.R. No. 172231, Feb. 12, 2007
6. CIR v. Lancaster, G.R. No. 183408, July 12, 2017

XII. WITHHOLDING OF TAXES

1. CIR v. Solidbank Corporation, GR No. 148191. November 25, 2003
2. Chamber of Real Estate and Builders’ Associations, Inc. v. Romula, et al., GR No.
160756, March 9, 2010
3. CIR v. Wander Philippines, GR L-68375, Apr. 15, 1988
4. Banco Filipino Savings and Mortgage Bank v. Court of Appeals, 548 Phil 32 (2007)
5. Philam Asset Mgt. Inc. V. CIR, 477 SCRA 761
6. Asiaworld Properties Phil.Corp. v. CIR, G.R. No.171766, July 29, 2010
7. BDO v Republic, GR No. 198756, Aug 16, 2016
8. CIR v. La Flor dela Isabela, GR No. 211289, Jan 14, 2019

XIII. RETURNS AND PAYMENT OF TAXES

1. CIR v. TMX Sales, 205 SCRA 18
2. ACCRA Investment v. CA, 204 SCRA 957
3. San Carlos Milling v. CIR, 228 SCRA 135

2021 Tax 1 [Atty. Marissa O. Cabreros, CPA] Page 8