ABPI

PEPSI-COLA v. MUNICIPALITY OF TANAUAN; G.R. No. L-31156; 27 February 1976

ICARD v. CITY OF BAGUIO; G.R. No. L-1281; 31 May 1949

‣ NPC v. CITY OF CABANATUAN; G.R. No. 149110; 09 April 2003

ATIENZA

MCIAA v. MARCOS; G.R. No. 120082; 11 September 1996

‣ MERALCO v. PROVINCE OF LAGUNA; G.R. No. 131359; 05 May 1999

‣ FERRER v. MAYOR BAUTISTA; G.R. No. 210551; 30 June 2015

CASAS

‣ TAN v. DEL ROSARIO; G.R. No. 109289; 03 October 1994

‣ CIR v. HON. SANTOS; G.R. No. 119252; 18 August 1997

‣ CREBA v. ROMULO; G.R. No. 160756; 09 March 2010

ABE

‣ CREBA v. ROMULO; G.R. No. 160756

‣ GOMEZ v. PALOMAR; G.R. No. L-23645; 29 October 1968

‣ CIR v. LINGAYEN GULF; G.R. No. L-23771; 04 August 1988

DECOMOTAN

‣ LUTZ v. ARANETA; G.R. No. L-7859; 22 December 1955

‣ JOHN HAY PEOPLE’S ALTERNATIVE COALITION v. LIM; G.R. No. 119775; 24 October 2003

‣ PHILIPPINE PETROLEUM CORPORATION v. MUNICIPALITY OF PILILLA; G.R. No. 90776; 03

June 1991

SUMUGAT

i. Necessity Theory (Principle of Necessity)

 ‣ NPC v. CITY OF CABANATUAN; G.R. No. L-22074; 09 April 2003

‣ PHILIPPINE GUARANTY v. CIR; G.R. No. L-22074; 30 April 1965 a. Lifeblood Doctrine

‣ CIR v. ALGUE; G.R. No. L-28896; 17 February 1988

‣ NPC v. CITY OF CABANATUAN; G.R. No. 149110

MATUTINO

‣ CIR v. PINEDA; G.R. L-22734; 15 September 1957

‣ VERA v. FERNANDEZ; G.R. No. L-31364; 30 March 1979

‣ MCIAA v. MARCOS; G.R. No. 120082; 11 September 1996

‣ PBCOM v. CIR; G.R. No. 112024; 28 January 1999

CATEDRAL

‣ CIR v. CEBU PORTLAND CEMENT; G.R. L-29059; 15 December 1987

‣ FIRST LEPANTO v. CIR; G.R. No. 197117; 10 April 2010

‣ VALLEY TRADING v. CFI; G.R. No. L-49529; 31 March 1989

‣ CHURCHILL v. RAFFERTY; G.R. No. L-10572; 21 December 1915

PAILANO

ii. Benefits-Protection Theory (Principle of Benefits Received) a. Symbiotic Relationship

‣ NPC v. CITY OF CABANATUAN; G.R. No. 149110

‣ CIR v. ALGUE; G.R. No. 28896

‣ GOMEZ v. PALOMAR; G.R. No. L-23645

‣ LORENZO v. POSADAS; G.R. L-43082; 18 Junne 1937

ESPINO

iii. Non-Revenue (Sumptuary)

‣ LUTZ v. ARANETA; G.R. No. L-7859

‣ CALTEX v. COA; G.R. No. 92585; 08 May 1992

‣ PAL v. EDU; G.R. No. L-41383

‣ CIR v. CENTRAL LUZON DRUG; G.R. No. 159647

DIZON

‣ CARLOS SUPERDRUG v. DSWD; G.R. No. 166494

‣ MANILA MEMORIAL v. SECRETARY; G.R. No. 175356

i. Marshall Dictum

‣ CHURCHILL v. CONCEPCION; G.R. No. L-75697; 22 September 1916

‣ PASEO REALTY v. CA; G.R. No. 119286; 13 October 2004

VILLAVICENCIO

‣ McCULLOCH v. MARYLAND; 17 U.S. (4 Wheat.) 316

‣ ROXAS v. CTA; G.R. No. L-25043; 26 April 1968

‣ CREBA v. ROMULO; G.R. No. 160756

ANTE

‣ TIO v. VRB; G.R. No. L-75697; 18 June 1987

‣ SISON v. ANCHETA; G.R. No. L-59431; 25 July 1984

‣ CHURCHILL v. CONCEPCION