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TABLE OF CONTENTS

ESTATE TAXATION
Lorenzo vs. Posadas------------------------------------------------------------------2
Corre vs. Tan Corre--------------------------------------------------------------------2
Collector vs. Fisher--------------------------------------------------------------------2
Collector vs. Norton-------------------------------------------------------------------2
Collector vs. Campos Rueda-------------------------------------------------------2
Rafael Dizon vs. CTA, CIR-----------------------------------------------------------2
DONORS TAXATION
Lladoc vs. Commissioner-----------------------------------------------------------3
Pirovano vs. Commissioner---------------------------------------------------------3
Tang Ho vs. Board of Tax Appeals------------------------------------------------3
Abello vs. CIR, CA---------------------------------------------------------------------3
VALUE ADDED TAX
Kapatiran, etc. vs. Tan---------------------------------------------------------------3
Abakada Guro vs. Ex. Sec. Ermita------------------------------------------------4
CIR vs. Cebu Toyo Corp.-------------------------------------------------------------5
CIR vs. Seagate Tech-----------------------------------------------------------------5
Atlas Consolidated vs. CIR----------------------------------------------------------5
CIR vs. Manila Mining Corp.--------------------------------------------------------5
Pagcor vs. CIR--------------------------------------------------------------------------5
CIR vs. Phil Health Care-------------------------------------------------------------5
Fort Bonifacio vs. CIR-----------------------------------------------------------------5
Toshiba vs. CIR-------------------------------------------------------------------------5
Mindanao Geothermal vs. CIR-----------------------------------------------------5
CIR vs. San Roque Power, etc.----------------------------------------------------5
CIR vs. Royal Inter Ocean Lines---------------------------------------------------6
CIR vs. Lluiller--------------------------------------------------------------------------6
CIR vs. BPI-------------------------------------------------------------------------------6
Phil. Basketball Assn vs. CTA------------------------------------------------------6
CIR vs. CA (Fortune Tobacco case)-----------------------------------------------6
Silkair Pte. Ltd vs. CIR----------------------------------------------------------------6
DOCUMENTARY STAMP TAX--------------------------------------------------------6
Lincoln Phil Insurance vs. CA------------------------------------------------------6
CIR vs. Lincoln Phils------------------------------------------------------------------6
China Banking Corporation vs. CIR----------------------------------------------6
Tambunting Pawnshop vs. CIR----------------------------------------------------6

Lorenzo vs. Posadas


64 Phils 353

FACTS: Thomas Hanley died, leaving a will and considerable amount


of real and personal properties. His will provided that 10 years after
his death, his nephew Matthew Hanley would become owner of his
properties. Plaintiff Lorenzo was appointed as trustee. During
plaintiffs incumbency as trustee, the defendant Collector of Internal
Revenue, alleging that the estate left by the deceased at the time of
his death consisted of realty and personality, assessed against the
estate an inheritance tax. The defendant prayed that the trustee be
ordered to pay the Government the inheritance tax together with
the penalties for delinquency in paying such tax. The trustee,
plaintiff Loada, paid under protest and however, he demanded that
he be refunded for the amount paid. The defendant overruled
plaintiffs protest and refused to refund the amount.
ISSUES:
HELD:

Corre vs. Tan Corre


Collector vs. Fisher

Collector vs. Norton

Collector vs. Campos Rueda

DONORS TAXATION

Rafael Dizon vs. CTA, CIR

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Lladoc vs. Commissioner

Pirovano vs. Commissioner

Tang Ho vs. Board of Tax Appeals

Abello vs. CIR, CA

VALUE ADDED TAX

Kapatiran, etc. vs. Tan

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Abakada Guro vs. Ex. Sec. Ermita

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CIR vs. Cebu Toyo Corp.


CIR vs. Seagate Tech
Atlas Consolidated vs. CIR
CIR vs. Manila Mining Corp.
Pagcor vs. CIR
CIR vs. Phil Health Care
Fort Bonifacio vs. CIR
Toshiba vs. CIR
Mindanao Geothermal vs. CIR
CIR vs. San Roque Power, etc.
OTHER PERCENTAGE TAXES

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CIR vs. Royal Inter Ocean Lines


CIR vs. Lluiller
CIR vs. BPI
Phil. Basketball Assn vs. CTA
EXCISE TAXES ON CERTAIN GOODS
CIR vs. CA (Fortune Tobacco case)
Silkair Pte. Ltd vs. CIR
DOCUMENTARY STAMP TAX
Lincoln Phil Insurance vs. CA
CIR vs. Lincoln Phils
China Banking Corporation vs. CIR
Tambunting Pawnshop vs. CIR

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