1.

Collector vs Fisher (GR Nos. L-11622 and L-11668, 28 January 1961)

2.
Transfers in contemplation of death (Dizon vs Posadas, GR No. L-36770, November 1932)
3.
Dizon vs CTA (GR No. 140944, 30 April 2008)
4.
Abello vs CIR (GR No. 120721, 23 February 2005)
5.
(Sps Evono vs DOF (CTA EB Case No. 705, 4 June 2012)
6.
Philamlife vs SOF (GR No. 210987, 24 November 2014)
7.
Contex vs CIR (GR No. 151135, 2 July 2004)
8.
CIR vs CA and Commonwealth Management Services (GR No. 125355, 30 March 2000)
9.
CIR vs Sony Philippines, Inc. (GR No. 178697, 17 November 2010)
10.
Mindanao II Geothermal Partnership vs CIR (GR No. 193301, 11 March 2013)

11.
Power Sector Assets and Liabilities Management Corporation vs CIR (GR 198146,)
12.
Medicard Philippines, Inc. vs CIR (GR No. 222743, 5 April 2017)
13.
CIR vs SM Prime Holdings, Inc. (GR No. 183505, 16 February 2010)
14.
Diaz vs The Secretary of Finance & CIR (GR No. 193007, 19 July 2011)
15.
CIR vs United Cadiz Sugar Farmers Association Multi-purpose Cooperative (GR No.209776,
16.
Coral Bay Nickel Corporation vs CIR (GR No. 190506, 13 June 2016)
17.
CIR vs Seagate Technology (Phils) (GR No. 153866, 11 February 2005)
18.
CIR vs Sony Phils., Inc. (GR No. 178697, 17 November 2010)
19.
Fort Bonifacio Development vs CIR (GR No. 173425, 4 September 2012)
20.
Contex vs CIR (GR No. 151135, 2 July 2004)
21.
Atlas Consolidated Mining vs CIR (GR Nos. 141104 and 148763, 8 June 2007
22.
CIR vs San Roque Power (GR No. 187485, 12 February 2013 (Old rule)
23.
Microsoft Phils., Inc. vs CIR (GR No. 180173, 6 April 2011)
24.
Coca-cola Bottlers Philippines, Inc. vs CIR ( GR No. 222428, 19 February 2018)
25.
CIR vs Sony Phils., Inc. (GR No. 178697, 17 November 2010
26.
CIR vs De La Salle University (GR No. 198841, 9 November 2016)
27.
Medicard Phils., Inc. vs CIR (GR No. 222743, 5 April 2017)
28.
CIR vs Pascor Realty (GR No. 128315, 29 June 1999)
29.
SMI-ED Technology Corporation, Inc. vs CIR (GR No. 175410, 12 November 2014)
30.
CIR vs Fitness By Design, Inc. (GR No. 215957, 9 November 2016)
31.
Aznar vs CTA (GR No. L-20569, 23 August 1974)
32.
CIR vs Asalus Corportion (GR No. 22150, 22 February 2017)
33.
CIR vs Fitness By Design, Inc. (GR No. 215957, 9 November 2016)
34.
CIR vs United Salvage Towage (Phils.) Inc. (GR No. 197515, 2 July 2014)
35.
BPI vs CIR (GR No. 139736, 17 October 2005)
36.
CIR vs BASF Coating+Ink Phils., Inc. (GR No. 198677, 26 November 2014)
37.
Phil. Journalists, Inc. vs CIR (GR No. 162852, 16 December 2004)
38.
CIR vs Kudos Metal (GR No. 178087, 5 May 2010) – take note of old rule
39.
RCBC vs CIR (GR No. 170257, 7 September 2011)
40.
CIR vs Next Mobile, Inc. (GR No. 212825, 29 December 2015)
41.
Asian Transmission Corporation vs CIR (GR No. 230861, 19 September 2018)
42.
CIR vs Metro Star Superama, Inc. (GR No. 185371, 8 December 2010)
43.
CIR vs Asalus Corporation (GR No. 22150, 22 February 2017)
44.
CIR vs Fitness By Design, Inc. (GR No. 215957, 9 November 2016)
45.
Samar-I Electric Cooperative vs CIR (GR No. 193100, 10 December 2014)
46.
CIR vs Avon Products Manufacturing, Inc. (GR Nos. 201398-99, 3 October 2018)

BPI vs CIR (GR No. 139736, 17 October 2005)

47.
CIR vs First Express Pawnshop (GR Ns. 172045-06, 16 June 2009)
48.
CIR vs Liquigaz Philippines Corporation (GR No. 215534, 18 April 2016)
49.
Lascona Land vs CIR (GR No. 171251, 5 March 2012)
50.
RCBC vs CIR (GR No. 168498, 24 April 2007)
51.
PAGCOR vs BIR (GR No. 208731, 27 January 2016)
52.
Fishwealth Canning Corp. vs CIR (GR No. 179343, 21 January 2010)
53.
Allied Banking Corporation vs CIR (GR No. 175097, 5 February 2010)
54.
Republic vs Hizon (GR No. 130430, 13 December 1997)
55.
CIR vs Hambrecht & Quist Phils., Inc. (GR No. 169225, 17 November 2010)
56.
Sps Paquiao vs The CTA (GR No. 213394, 6 April 2016)
57.
Tridharma Marketing Corporation vs CTA (GR No. 215950, 20 June 2016)
58.
CIR vs Smart Communications, Inc. (GR Nos. 179045-46, 25 August 2010)
59.
Honda Cars Philippines, Inc. vs Honda Cars Technical Specialist and Supervisors Union (GR No. 204142, 19 November 2014)
60.
Diageo Phils., Inc. vs CIR (GR No. 183553)
61.
PAL vs CIR (GR No. 198759, 1 July 2013)
62.
CIR vs Meralco (GR No. 181459, 9 June 2014)
63.
CIR vs Far East Bank (GR No. 173854, 15 March 2010)
64.
Metrobank vs CIR (GR No. 182582, 17 April 2017)
65.
CIR vs TMX Sales, Inc. (GR No. 83736, 15 January 1992)
66.
Systra Phils., Inc. vs CIR (GR No. 176290, 21 September 2007)
67.
Winebrenner & Inigo Insurance Brokers, Inc. vs CIR (GR No. 206526, 28 January 2015)
68.
University Physicians Services, Inc. – Management vs CIR (GR No. 205955, 7 March2018)
69.
Rhombus Energy, Inc. vs CIR (GR No. 206362, 1 August 2018)
70.
CIR vs CTA and Petron Corporation (GR No. 207843, 15 July 2015)
71.
City of Manila vs Grecia-Cuerdo (GR No. 175723, 4 February 2014)
72.
Asiatrust Development Bank, Inc. vs CIR (19 April 2017)
73.
PSALMS vs CIR (GR No. 198146, 8 August 2017)
74.
Film Development Council of the Philippines vs Colon Heritage Realty (GR No. 203754,
75.
PLDT vs City of Davao (GR No. 143867, 22 August 2001)
76.
Petron Corp. vs Tiangco (GR No. 158881, 16 April 2008)
77.
Batangas City vs Pilipinas Shell Petroleum Corporation (GR No. 187631, 8 July 2015)
78.
City of Manila vs Colet (GR No. 120051, 10 December 2014)
79.
Provincial Assessor of Agusan del Sur vs Filipinas Palm Oil (GR No. 183416, 5 October 2016)
80.
MIAA vs CA (GR No. 155650, 20 July 2006)
81.
Smart Communications vs City of Davao (GR No. 155491, 16 September 2008)
82.
City of Iriga vs Camarines Sur III Electric Cooperative, Inc. (GR No. 192945, 5 September 2012)
83.
Pelizloy Realty Corp., vs Province of Benguet (GR No. 183137, 10 April 2013) – compare with Old case of PBA vs CA (GR No. 119122, 8 August 2000)
84.
Alta Vista Golf and Country Club vs The City of Cebu (GR No. 180235, 20 January 2016)- Business Tax (Sec. 143, LGC)
85.
Nursery Care Corporation vs Acevedo (GR No. 180651, 30 July 2014)
86.
Smart Communications, Inc. vs Municipality of Malvar (GR No. 204429, 18 February2014)
87.
San Juan vs Castro (GR No. 174617, 27 December 2007)
88.
Angeles City vs Angeles Electric Corporation (GR No. 166134, 29 June 2010)
89.
MERALCO vs The City Assessor and City Treasurer of Lucena City (GR No. 166102, 5August 2015)
90.
Provincial Assessor of Agusan del Sur vs Filipinas Palm Oil (GR No. 183416, 5 October2016)
91.
Capitol Wireless, Inc. vs Provincial Treasurer of Batangas (GR No. 180110, 30 May2016)
92.
MERALCO vs The City Assessor and City Treasurer of Lucena City (GR No. 166102, 5August 2015)
93.
MIAA vs CA (GR No. 155650, 20 July 2006)
94.
GSIS vs City Treasurer and Assessor of Manila (GR No. 186242, 23 December 2009)
95.
City of Pasig vs Republic (GR No. 185023, 24 August 2011)
96.
Lung Center of the Philippines vs QC (GR No. 144104, 29 June 2004)
97.
NPC vs Province of Quezon (GR No. 171586, 15 July 2009) – Resolution 25 January 2010
98.
Provincial Assessor Agusan del Sur vs Filipinas Palm Oil (GR No. 183416, 5 October 2016)
99.
MERALCO vs The City Assessor and City Treasurer of Lucena City (GR No. 166102, 5 August2015)
100.
NPC vs Province of Quezon (GR No. 171586, 15 July 2009) – Resolution 25 January 2010
101.
Camp John Hay Development Corp. vs CBAA (GR No. 169234, 2 October 2013)
102.
NPC vs Municipal Government of Navotas (GR No. 192300, 24 November 2014)
103.
City of Lapu-Lapu vs PEZA (GR No. 184203, 26 November 2014)
104.
CE Casecnan Water and Energy Company, Inc. vs The Province of Nueva Ecija (GR No. 196278,17 June 2015)
105.
NPC vs Provincial Treasurer of Benguet (GR No. 209303, 14 November 2016)
106.
Capitol Wireless, Inc. vs Provincial Treasurer of Batangas (GR No. 180110, 30 May 2016)
107.