CASES:

ALFONSO 1. Apostolic Prefect v. Treasurer of

Baguio, 71 Phil 547

CAWALING 2. Proctor and Gamble v. Mun. of

Jagna, 94 SCRA 894

CONCEPCION 3. Golden Ribbon Lumber v. City of

Butuan, 12 SCRA 611

CUENCA 4. City of Ozamis v. Lumagpas, 65

SCRA 33

GARCIA 5. Republic v. Ericta, 172 SCRA

623

GONZALES 6. CIR v. ESSO Standard Eastern,

Inc., 172 SCRA 364

JIMENEZ 7. Francia v. Intermediate

Appellate Court, 162 SCRA 753

MANIKAD 8. Domingo v. Garlitos, 8 SCRA

443

RICAFORT 9. Philex Mining Corp. v. CIR, 294

SCRA 687

PADILLA 10. Victoria Milling v. PPA, 153

SCRA 317

SANDOVAL 11. CIR v. Prieto, 109 Phil 592

TRANSFIGURACION 12. Gomez v. Palomar, 25 SCRA

827

CALACA 13. Lutz v. Araneta, 98 Phil. 148

CRUZ 14. Tio v. Videogram Regulatory

Board, 151 SCRA 208

DELA CUEVA 15. City of Baguio v. De Leon, 25

SCRA 983
ESPINOZA 16. Hon. Ramon Bagatsing v. Hon.
Pedro Ramirez, 74 SCRA 306

FARIÑAS 17. Pascual v. Secretary of Public

Works, 110 Phil. 331

GAL 18. CIR v. BOAC, 149 SCRA 395

GARINO 19. Atlas Consolidated Mining v.

CIR, 524 SCRA 73

LACALINAO 20. Board of Assessment Appeals of

Laguna v. CTA, 8 SCRA 224

RODRIGUEZ 21. Pepsi Cola Bottling Co. of the

Phils. v. City of Butuan, 24
SCRA 789

SAMAR 22. Pepsi Cola Bottling Co. of the

Phils. v. Mun. of Tanauan,
Leyte, 69 SCRA 460

SERCEDILLO 23. John H. Osmenz v. Oscar

Orbos, 220 SCRA 703

TANAY 24. Mayor Antonio J. Villegas v. Hiu

Chiong Tsai Pao Ho and Judge
Arca, 86 SCRA 270

ZAFE 25. Benjamin Gomez v. Palomar, 25

SCRA 827

ABALOS 26. Hon. Ramon Bagatsing v. Hon.

Pedro Ramirez, 74 SCRA 306

ALFONSO 27. Manila International Airport

Authority v. CA, 495 SCRA 591

BRIONES 28. Philippine Fisheries

Development Authority v. The
Mun. of Navotas, 534 SCRA 490

CAWALING 29. Manila International Airport

Authority v. City of Pasay, 583
SCRA 234
CONCEPCION 30. Republic v. City of Paranaque,
677 SCRA 246

CUENCA 31. Mactan Cebu International

Airport Authority v. City of Lapu
Lapu, 757 SCRA 323

DIAZ 32. City of Lapu Lapu v. PEZA, 742

SCRA 524

DOCTOR 33. Standard Oil Company of New

York v. Juan Posadas, Jr., 55
Phil. 715

GARCIA 34. Board of Assessment Appeals,

Province of Laguna v. National
Waterworks and Sewerage
Authority, 8 Phil. 227

GONZALES 35. National Development Company

v. Cebu City, 215 SCRA 382

JIMENEZ 36. ESSO Standard Eastern, Inc. v.

Acting Commissioner of
Customs, 18 SCRA 488

LAGUTAN 37. British American Tabacco v.

Camacho, 562 SCRA 511

MANIKAD 38. CREBA v. Romulo, 614 SCRA

605

MORILLO 39. Carlos Superdrug Corp. v.

DSWD, 526 SCRA 130

NOBLE 40. Reyes v. Almanzor, 196 SCRA

322

PADILLA 41. CIR v. Hon. CA, CTA, and

Fortune Tobacco Corp., 261
SCRA 236

RICAFORT 42. Ormoc Sugar Company, Inc. v.

Treasurer of Ormoc City, 22
SCRA 603
 ROSALES 43. British American Tabacco v.
Camacho, 562 SCRA 511

SALAZAR 44. Ferrer, Jr. v. Bautista, 760

SCRA 652

SANDOVAL 45. Gomez v. Palomar, 25 SCRA

827

SY 46. Eastern Theatrical Co. v.

Alfonso, 83 Phil. 852

TRANSFIGURACION 47. Manila Race Horse Trainers

Assn., Inc. v. De La Fuente, 88
Phil 60

BARSABAL 48. Silvestre Punsalan v. The

Municipal Board of the City of
Manila, 95 SCRA 46

CALACA 49. City of Baguio v. Fortunato de

Leon, 25 SCRA 938

CAÑON 50. Antero Sison v. Ancheta, 130

SCRA 654

CRUZ 51. Juan Luna Subdivision, Inc. v.

Sarmiento, et. al., 91 Phil. 371

DELA CUEVA 52. Assn. of Customs Brokers, Inc.

v. Mun. Board, City of Manila, 93
Phil. 107

DUGAN 53. Reyes v. Almanzor, 196 SCRA

322

ESPINOZA 54. Mayor Antonio Villegas v. Hiu

Chiong Tsai Pao Ho and Judge
Arca, 86 SCRA 270

FARIÑAS 55. Misamis Oriental Association of

Coco Traders v. Dept. of
Finance Secretary, 238 SCRA
63

GAL 56. Tolentino, et. al., v. Secretary of

 Finance, 235 SCRA 630

GAÑAS 57. Nitafan v. CIR, G.R. No. 78780,

23 July 1987

GARINO 58. Kapatiran ng mga Naglilingkod

sa Pamahalaan ng Pilipinas v.
Tan, 163 SCRA 371

GASATAN 59. Eastern Theatrical Company v.

Alfonso, 83 Phil 852

LACANILAO 60. Manila Race Horses Trainers’

Ass’n v. De La Fuente, 88 Phil
60, 65

PANGILINAN 61. Uy Matias v. City of Cebu, 93

Phil. 300

PINTO 62. Tolentino, et. al. v. Secretary of

Finance, Resolution, October
30, 1995

RIMA 63. People v. Sandiganbayan, 467

SCRA 137

RODRIGUEZ 64. Casanova v. Hord, 8 Phil. 125

SAMAR 65. Tolentino v. Secretary of

Finance, 235 SCRA 630

SAMSON 66. Cagayan Electric Power and

Light Co., Inc. v. CIR, 138 SCRA
629

SERCEDILLO 67. Phil. Power and Development

Co. v. CIR, CTA Case No. 1152,
October 31, 1965

SILVA 68. Tolentino v. Secretary of

Finance, 235 SCRA 630

TANAY 69. Garcia v. Executive Secretary,

211 SCRA 219

ZAFE 70. ABAKADA Guro v. Executive

 Secretary, 469 SCRA 1, etc. 1
Sept. 2015 and 18 October 2018

ABALOS 71. Tolentino vs. Secretary of

Finance, 235 SCRA 630

ALFONSO 72. American Bible Society v. City of

Manila, 101 Phil. 386

BRIONES 73. Province of Abra v. Hernando &

The Roman Catholic Archbishop
of Bangued, Abra, 107 Phil. 104

CAWALING 74. Abra Valley College, Inc. v.

Aquino, 162 SCRA 106

CONCEPCION 75. Lung Center of the Philippines v.

Quezon City, 433 SCRA 119

CUENCA 76. NAPOCOR v. Central Board of

Assessment Appeals, 577
SCRA 418

DIAZ 77. Rev. Fr. Casimiro Lladoc v. CIR,

14 Phil. 292

DOCTOR 78. YMCA of Manila v. CIR 33 Phil.

217

GARCIA 79. Bishop of Nueva Segovia v.

Provincial Board of Ilocos Norte,
51 Phil. 352

GONZALES 80. Herrera v. Quezon City Board of

Assessment, 14 SCRA 991

JIMENES 81. Pepsi Cola Bottling Co. of the

Phils. v. City of Butuan, 24
SCRA 789

LAGUTAN 82. Pepsi Cola Bottling Co. of the

Phils. v. Municipality of
Tanauan, Leyte, 69 SCRA 460

MANIKAD 83. Villanueva v. City of Iloilo, 26

SCRA 578
 MORILLO 84. Victoria Milling v. Municipality of
Victoria, 25 SCRA 192 (on
Doctrine of Preemption in Local
Taxation)

NOBLE 85. Ferrer v. Bautista, 760 SCRA

652

PADILLA 86. Osmena v. Orbos, 220 SCRA

703

RICAFORT 87. Ericsson Telecommunications,

Inc. v. City of Pasig, 538 SCRA
99

ROSALES 88. Pepsi Cola v. Tanauan, 69

SCRA 460

SALAZAR 89. CIR v. SC Johnson & Sons, 309

SCRA 87

SANDOVAL 90. CIR v. Rufino, 148 SCRA 42

SY 91. Delpher Trades Corp. v. IAC,

157 SCRA 349

TRANSFIGURACION 92. CIR v. Benigno Toda, 438

SCRA 290

BARSABAL 93. Yutivo Sons Hardware v. CTA, 1

SCRA 160

CALACA 94. CIR v. Javier, Jr., 199 SCRA

824

CAÑON 95. Ungab v. Cusi, 97 SCRA 877

CRUZ 96. CIR V. CA, 257 SCRA 200

DELA CUEVA 97. CIR V. PASCOR, 309 SCRA

402

DUGAN 98. CIR v. CA, Central Vegetable

Mfg. Co. & CTA, G.R. No.
107137
 ESPINOZA 99. Luzon Stevedoring v. CTA, 163
CTA 647

FARIÑAS 100. CIR v. Gotamco & Sons,

148 SCRA 36

GAL 101. CIR v. CA, CTA & Ateneo

de Manila, 271 SCRA 605

GAÑAS 102. Prov. Of Misamis Oriental

v. Cagayan Electric, 181 SCRA
38

GARINO 103. CIR vs. CA, ROH Auto

Products & CTA, 240 SCRA 368

GASATAN 104. Maceda v. Macaraeg,

197 SCRA 77

LACANILAO 105. CIR v. DLSU, G.R. No.

196596, 9 Nov. 2016

PANGILINAN 106. CIR v. Tokyo Shipping

Co., 224 SCRA 332 (1995)

PINTO 107. CIR v. Mitsubishi Metal

Corp., 181 SCRA 214 (1990)

RIMA 108. Hydro Resources v. CA,

192 SCRA 604

RODRIGUEZ 109. Central Azucarera de

Don Pedro v. CTA, 20 SCRA
344

SAMAR 110. Lorenzo v. Posadas, 64

Phil 353

SAMSON 111. CIR v. Benguet Corp.,

463 SCRA 28

SERCEDILLO 112. CIR v. Burmeisters &

Wain Scandinavian, G.R. No.
153205, Jan. 2007

SILVA 113. CIR v. Ayala Securities

 Corp., G.R. No. L-29485, 21
Nov. 1989

TANAY 114. Republic v. Oasan Vda.

De Fernandez, 99 Phil. 934

ZAFE 115. CIR v. UST, 104 Phil

1062

ABALOS 116. Maceda v. Macaraeg,

197 SCRA 771

ALFONSO 117. Abaya v. Ebdane, 515

SCRA 720