TAX 1 CASE DIGEST

ATTY. VICENTE V CAÑONEO

1. Cebu Portland Cement vs CTA L-29059 (Lifeblood of the Government)

2. Municipal of Makati vs CA GR 89898 (Exempt from Execution)
3. CIR vs Algue Inc L-28896 (Lifeblood Theory)
4. BPI Family Savings Bank vs CA 330 SCRA 507, April 12, 2000 (Mutual Observance of Fairness and Honesty)
5. CIR vs Tokyo Shipping Company 244 SCRA 332, May 26, 1995 (Claim for Tax Refund)
6. CIR vs Mitsubishi Metal Corp 181 SCRA 214, Jan 22, 1990 (Exemption of Japanes Government Owned Bank)
7. Phil Bank of Communication vs CIR, et. al 302 SCRA 241, Jan 28, 1999 (Summary collection does not infringe due
process)
8. Sison vs Ancheta, GR 59431, July 25, 1984, 130 SCRA 654 (Uniformity, Equal Protection and Due Process not violated
when BP 135 adopted gross income taxation)
9. Tolentino vs Sec of Finance and CIR, GR 11545 (Progressive Rule of Taxation)
10. ABAKADA Guro vs Exec Secretary, 469 SCRA 1, Sept 1 2005 and October 18, 2005
11. Maceda vs Macaraeg 223 SCRA 217 (Classification of Taxes)
12. Procter and Gamble vs Municipality of Jagna , 94 SCRA 894 (Nature and Amount of License)
13 CIR vs CTA and Ateneo de Manila, GR 115349, April 18, 1997, 271 SCRA 605 (Interpretation and Construction of Tax
Statutes)
14. Hydro Resources vs CA, L-80276, December 21, 1990
15. CIR vs Benguet Corp, 463 SCRA 28 (2005)
16. CIR vs Bursmeiters & Wain Scandinavian, GR153205, Jan 2007 (Reversal Ruling may not be given retroactive effect)
17. Pepsi Cola vs Tanauan 69 SCRA 460 (31) (Double Taxation)
18 CIR vs SC Johnson and Sons 309 SCRA 87 (1999)(32)
19. Delpher Trades Corp vs IAC 157 SCRA 349 (Tax exempt transfer of Property to a corporation resulting to control)
20. CIR vs Benigno Toda, 438 SCRA 290 (2004) (Meaning of Fraud, Tax Avoidance / Evasion)
21. Domingo vs Garlitos, 8 SCRA 443
22. CIR vs Pascor Reality and Dev Corp, 309 SCRA 402 (1999)
23. Marcos II vs CA 270 SCRA 47 (1997)
24. Meralco Securities Corp vs Savellano, 117 SCRA 804
25. Republic vs CA 366 SCRA 489 (2001)
26. Aurelio P Reyes vs Col of Internal Revenue, CTA No 42, July 26, 1956 and William Li Yao vs Col CTA No July 30, 1956
27. CIR vs CA, CTA and Fortune Tobacco Corp, GR No 119761, August 29, 1996, 261 SCRA 236
28. CIR vs Burroughs, LTD GR No 66653, June 19, 1986, 142 SCRA 324 (Effect of Revocation of Ruling)
29. PBC vs CIR, GR No 112024, Jan 29, 1999 (Wrong interpretation will not prejudice the government)
30. CIR vs Bursmeiters & Wain Scandinavian, GR153205, Jan 2007 (Non-Reactivity of BIR Ruling; 0% VAT on Export
Services)