Third Batch of Case Digests (for midterms)

LIMITATIONS ON THE POWER OF TAXATION

41. Calamiong - Association of Customs Broker vs. Municipal Board (May 22, 1953)
42. Corpus - Eastern Theatrical Co. vs. Alfonso (May 31, 1949)
43. Cortez - Philippine Trust Company vs. Yatco (January 23, 1940)
44. Cruz - Churchill vs. Concepcion (September 22, 1916)
45. Daludado - Meralco vs. Province of Laguna (May 5, 1999)
46. Del Rosario - Province of Misamis Oriental vs. Cagayan Electric Power (January 12, 1990)
47. Denila - Cagayan Electric Power vs. Commissioner of Internal Revenue (September 25, 1985)
48. Denosta - Lealda vs. Commissione of Internal Revenue (April 30, 1963)
49. Dimaculangan - Casanovas vs. Hord (March 22, 1907)
50. Edding - American Bible Society vs. City of Manila (April 30, 1963)
51. Huab - Abra Valley College vs. Aquino (June 15, 1988)
52. Lin - Commissioner of Internal Revenue vs. Bishop of the Missionary District (August 14,
1965)
53. Mabanglo -Lladoc vs. Commissioner of Internal Revenue (June 16, 1965)
54. Marajas - Herrera vs. Quezon City Board of Assessment Appeals (September 30, 1961)
55. Mina - Bishop of Nueva Segovia vs. Provincial Board of Ilocos Norte (December 31, 1927)
56. Paragas - Commissioner of Internal Revenue vs. CA and YMCA (October 14, 1998)
57. Recuenco - Lung Center of the Philippines vs. Quezon City (June 29, 2004)
SITUS OF TAXATION AND DOUBLE TAXATION
58. Urubio - Republic Bank vs. CTA (September 2, 1992)
59. Viedor - Procter & Gamble vs. Municipality of Jagna (December 28, 1979)
60. Villamayor - Pepsi-Cola Bottling vs. Municipality of Tanauan (February 27, 1976)
61. Villamor - Villanueva vs. City of Iloilo (December 28, 1968)
62. Viray - Victorias Milling vs. Municipality of Victorias (December 27, 1968)
63. Adina - Compania General de Tabacos de Filipinas vs. City of Manila (June 29,
1963)
64. Advincula - Province of Bulacan vs. CA (November 27, 1998)

FORMS OF ESCAPE FROM TAXATION

65. Alvero - Delpher Trades Corp. vs. IAC (January 26, 1988)
66. Ande - Heng Tong Textiles vs. Commissioner of Internal Revenue (August 26, 1968)
67. Apa - Commissioner of Internal Revenue vs. Toda (September 14, 2004)
EXEMPTION FROM TAXATION
68. Aquino - Davao Gulf Lumber Corp vs. Commissioner of Internal Revenue (July 23, 1998)
69. Balon - Philippine Acetylene vs. Commissioner of Internal Revenue (August 17, 1967)
70. Blasurca - Commissioner of Internal Revenue vs. CA and Ateneo de Manila (April 18, 1997)
71. Bulusan - Caltex Philippines vs. Commission on Audit (May 8, 1992)
Fourth Batch of Case Digests (for midterms)
EXEMPTION FROM TAXATION
72. Calamiong - Luzon Stevedoring vs. CTA (July 29, 1988)
73. Corpus - National Development Company vs. Commissioner of Internal Revenue (June 30,
1987)
74. Cortez - Manila Electric Co. vs. Vera (October 22, 1975)
75. Cruz - Maceda vs. Macaraig (May 31, 1991 and June 8, 1993 - Motion for Reconsideration)
76. Daludado - Commissioner of Internal Revenue vs. Gotamco & Sons (February 27, 1987)
77. Del Rosario - Commissioner of Internal Revenue vs. CA and YMCA (October 14, 1998)
78. Denila - Nitafan vs. Commissioner of Internal Revenue (July 23, 1987)
79. Denosta - Province of Abra vs. Hernando (August 31, 1981)
80. Dimaculangan - Commissioner of Internal Revenue vs. Mitsubishi Metal Corporation (January
22, 1990)
81. Edding - 31st Infrantry Post Exchange vs. Posadas (September 4, 1930)
82. Huab - PLDT vs. City of Davao (August 22, 2001)
83. Lin - Sea-Land Services vs. CA (April 30, 2001)
84. Mabanglo - Meralco vs. Province of Laguna (May 5, 1999)
(There is no 85 in the syllabus)
86. Marajas - Tiu vs. CA (January 20, 1999)
87. Mina - Mactan Cebu International Airport vs. Marcos (September 11, 1996)
88. Paragas - Commissioner of Internal Revenue vs. Robertson (August 12, 1986)

89. Recuenco - Basco vs. PAGCOR (May 14, 1991)

90. Urubio - Republic vs. IAC (April 26, 1991)
91. Viedor - Commissioner of Internal Revenue vs. CA (January 20, 1995)
NATURE, CONSTRUCTION, APPLICATION, AND SOURCES OF TAX LAWS
92. Villamayor - Hilado vs. Commissioner of Internal Revenue (October 31, 1956)
93. Villamor - Misamis Oriental Association vs. Department of Finance (November 10, 1994)
94. Viray - Commissioner of Internal Revenue vs. CA (February 6, 1997)
95. Adina - Commissioner of Internal Revenue vs. Lingayen Gulf Electric Power
(August 4, 1988)
96. Advincula - ABS-CBN Broadcasting Corp. vs. CTA (October 12, 1981)
97. Alvero - Philippine Bank of Communications vs. Commissioner of Internal Revenue (January
28, 1999)
POWER TO TAX INVOLVES POWER TO DESTROY
98. Ande - Commissioner of Internal Revenue vs. Tokyo Shipping CO (May 26, 1995)
99. Apa - Reyes vs. Almanzor (April 26, 1991)
100. Aquino - Commissioner of Internal Revenue vs. Algue (February 17, 1988)
SET-OFF OF TAXES
101. Balon - Philex Mining vs. Commissioner of Internal Revenue (August 25, 1998)
102. Blasurca - Francia vs. IAC (June 28, 1988)
103. Bulusan - Commissioner of Internal Revenue vs. Itogon-Suyoc Mines (July 29, 1969)
Fifth Batch of Case Digests (for midterms)
SET-OFF TAXES
104. Calamiong - Domingo vs. Garlitos (June 29, 1963)
105. Corpus - Republic vs. Mambulao Lumber (February 28, 1962)
TAXPAYER SUIT
(There is two (2) no. 105 in the syllabus)
105. Cortez - Anti-Graft League vs. San Juan (August 1, 1996)
106. Cruz - Joya vs. PCGG (August 24, 1993)
107. Daludado - Lozada vs. COMELEC (January 27, 1983)
TAX TREATY, ITS PURPOSE AND APPLICATION

108. Del Rosario - CIR vs. S.C. Johnson (1999)

TAX REMEDIES
109. Denila - St. Stephen's Association vs. Collector of Internal Revenue (August 21, 1958)
110. Denosta - Advertising Associates vs. CA and Commissioner of Internal Revenue (December
26, 1984)
111. Dimaculangan - Commissioner of Internal Revenue vs. Isabela Cultural Corp (July 11, 2001)
112. Edding - Surigao Electric and Arturo Lumanlan vs. Municipality of Surigao (August 30, 1968)
113. Huab - Yabes vs. Flojo (July 20, 1982)
114. Lin - Commissioner of Internal Revenue vs. Algue (Feburary 17, 1988)
115. Mabanglo - Commissioner of Internal Revenue vs. Union Shipping Corp and CTA (May 21,
1990)
116. Marajas - Philippine Journalists Inc vs. Commissioner of Internal Revenue (December 16,
2004)
117. Mina - Commissioner of Internal Revenue vs. Philippine Global Communications (October 31,
2006)
118. Paragas - RCBC vs. Commissioner of Internal Revenue (June 16, 2006)
119. Recuenco - Oceanic Wireless vs. Commissioner of Internal Revenue (December 9, 2005)
120. Urubio - Fishwealth vs. Commissioner of Internal Revenue (January 21, 2010)
xxx END OF MIDTERM CASES