TAXATION II

Main textbook reference: Taxation Law Volume 1 by Atty. Raegan Capuno

Other references:
1. Tax Made Less Taxing: A Reviewer with Codals and Cases, 2020 Edition by
Ignatius Michael D. Ingles
2. Income Taxation, 2019 Edition by Rex B. Banggawan

Reading Assignment: (February 5, 2022)

 Read the following cases in the original:
a. PCGG v. Cojuanco, G.R. No. 147062, December 14, 2001
b. Lutz v. Araneta, G.R. No. L-7859, December 22, 1955
c. Gomez v. Palomar, G.R. No. L-23645, October 29, 1968
d. CIR v. CTA, G.R. No. 106611, July 21, 1994
e. CIR v. Algue, G.R. No. L-28896, February 17, 1988
f. CIR v. Cebu Portland Cement Company, G.R. No. L-29059, December
15, 1987)
g. Philippine Guaranty Co., Inc. v. CIR, G.R. No. L-22074, April 30, 1965
h. China Bank v. CIR, G.R. No. 172509, February 4, 2015
i. Reyes v. Almanzor, G.R. No. L-49839, April 26, 1991
j. Philippine Health Care Providers, Inc. v. CIR, G.R. No. 167330,
September 18, 2009
k. Hilado v. CIR, G.R. No. L-9408, October 31, 1956

Prepared by:

ATTY. JORDAN B. JALBUNA, CPA