CASES ASSIGNED STUDENT

VIII. TAXATION DISTINGUISHED FROM OTHER

INHERENT POWERS AND IMPOSITIONS
1. Republic vs Ericta, 172 SCRA 623 Robel, J
2. CIR vs ESSO Standard Eastern, Inc. 172 SCRA 364 Entatano, H.
3. Francia vs IAC, 162 SCRA 753 Abude, R.
4. Melecio R. Domingo vs Lorenzo C. Garlitos, 8 SCRA 443 Adolfo, L.
5. Philex Mining Corp vs CIR, 294 SCRA 687 Alonzo, F.
IX. LIMITATIONS ON THE TAXING POWER
6. Benjamin Gomez vs Enrico Palomar, 25 SCRA 827 Vitto, J.
7. Walter Lutz vs J. Antonio Araneta, 98 Phil 148 Baltazar, R.
8. Valentin Tio vs Videogram Regulatory Board, 151 SCRA 2018 Bardaje, A.
9. City of Baguio vs Fortunato De Leon, 25 SCRA 938 Batalla, D.
10. Hon. Bagatsing vs Hon. Ramirez, 74 SCRA 306 Branzuela, S.
11. Pascual vs Secretary of Public Works, 110 Phil 331 Bulos, G.
12. CIR vs BOAC, 149 SCRA 395 Cabigas, A.
13. Atlas Consolidated Mining and Development Corp. vs CIR, 524 Camartin, L.
SCRA 73
14. Board of Assessment Appeals of Laguna vs CTA, 8 SCRA 224 Capalar, J.
15. Pepsi-Cola Bottling vs City of Butuan, 24 SCRA 789 Carilla, C.
16. Pepsi-Cola Bottling vs Municipality of Tanauan, Leyte, 69 SCRA 460 Cerro, P.
17. John Osmeña vs Oscar Orbos, 220 SCRA 703 Chua, A.
18. Mayor Villegas vs Hiu Chiong Tsai Pao Ho and Judge Arca, 86 Colibao, C.
SCRA 270
19. Benjamin Gomez vs Enrico Palomar, 25 SCRA 827 Dadulla, M.
20. Standard Oil Comp. of New York vs. Juan Posadas Jr., 55 Phil 715 Fabile, K.
21. Board of Assessment Apeals, Prov. of Laguna vs CTA and NWSA, 8 Yanson, C.
Phil 227
22. Nat’l Development Comp. vs Cebu City, 215 SCRA 382 Garcia, I.
23. ESSO Standard Eastern vs. Acting Commissioner of Customs, 18 Garillo, M.
SCRA 488
B. CONTSITUTIONAL LIMITATIONS ON THE POWER TO
TAX
24. Carlos Superdrug Corp. vs. DSWD, 526 SCRA 130 Garrigo, J.
25. Jose Reyes vs Pedro Almanzor, 196 SCRA 322 Geradela, A.
26. Ferrer, Jr. vs Bautista, 760 SCRA 652 Godin, G.
27. Benjamin Gomez vs. Enrico Palomar, 25 SCRA 827 Granados, M.
28. Eastern Theatrical Co. vs. Victor Alfonso, 83 Phil 852 Gulle, M.
29. Manila Race Horse Trainers vs De la Fuente, 88 Phil 60 Isanan, M.
30. Silvestre Punsalan vs. Municipal Board of City of Manila, 95 Phil 46 Labnao, G.
31. City of Baguio vs Fortunato De Leon, 25 SCRA 938 -
32. Antero Sison vs. Ancheta, 130 SCRA 654 -
33. Juan Luna Subd., Inc. vs Sarmiento, 91 Phil 371 Lumagod, C.
34. Association of Custom Brokers, Inc. vs Mun. Board of Manila, 93 Lupos, R.
Phil 107
35. Ormoc Sugar Company vs Treasurer of Ormoc, 22 SCRA 603 Maraya, S.
36. Jose Reyes vs Pedro Almanzor, 196 SCRA 322 Opeña, C.
37. Misamis Oriental Association of Coco Traders vs Dept. of Finance Palaña, Z.
Secretary, 238 SCRA 63
38. Tolentino vs Secretary of Finance, 238 SCRA 630 Palconite, K.
39. Abra Valley College vs Hon. Aquino, 162 SCRA 106 Pascasio, MV.
40. Rev. Fr. Lladoc vs CIR and CTA, 14 Phil 292 Pelen, B.
41. YMCA of Manila vs Collector of Internal Revenue, 33 Phil 217 Saporas, M.
42. Bishop of Nueva Segovia vs Provincial Board of Ilocos Norte, 51 Sarzona, C.
Phil 352
43. Herrera vs Quezon City Board of Assessment Appeals, 3 SCRA 183 Tan, D.
and CIR vs Bishop of the Missionary District, 14 SCRA 991
44. Province of Abra vs. Hernando, 107 SCRA 104 Torres, A.
45. Ferrer, Jr. Bautista, 760 SCRA 652 Traya, A.
46. Eusebio Villanueva vs City of Iloilo, 26 SCRA 578 Troyo, L.