Law on Taxation II

Please read the following cases. Digests due on Finals

1. Pablo Lorenzo v. Juan Posadas, Jr. G.R. No. L-43082

06/18/1937
2. CIR v. Carlos Palanca, Jr. GR No. L-16626
10/29/1966
3. CIR v. CA, CTA & Josefina Pajonar G.R. No. 123206
03/22/2000
4. Melecio Domingo v. Hon. L. Garlitos G.R. No. L-
18994 06/29/1963
5. Rafael Arsenio Dizon v. CTA G.R. No. 140944
04/30/2008
6. Ferdinand Marcos II v. CA G.R. No. 120880
06/05/1997
7. CIR v. Manuel Pineda G.R. No. L-22734 09/15/1967
8. Teresa Gabriel, et al. v. Hon CA G.R. No. 149909
10/11/2007
9. Manuel Abello, et al. v. CIR G.R. No. 120721
02/23/2005
10. Kapatiran v. Tan G.R. No. L81311 06/30/1988
11. Tolentino v. Secretary of Finance GR No. 115455
08/25/1994
12. Tolentino v. Secretary of Finance GR No. 115455
10/30/1995
13. ABAKADA Guro Party List v. Ermita; G.R. No. 168056
09/01/2005
14. CIR v. Magsaysay Lines G.R. No. 146984 07/28/2006
15. CIR v. Sony Phils. G.R. No. 178697 11/17/2010
16. Diaz v. Secretary of Finance & the CIR G.R. No.
193007 07/19/2011
17. Panasonic v. CIR G.R. No. 178090 02/08/2010
18. Hitachi v. CIR G.R. No. 174212 10/20/2010
19. CIR v. Manila Mining Corp. G.R. No 153204
08/31/2005
20. Contex v. CIR G.R. No. 151135 07/02/2004
21. CIR v. Seagate Tech. (Phils.) G.R. No. 153866
02/11/2005
22. PAGCOR V. BIR G.R. No. 172087 03/15/2011
23. CIR v. Placerdome Tech. Services (Phils.) G.R. No.
164365 06/08/2007
24. CIR v. American Express Phil. Branch G.R. No.
152609 06/29/2005
25. Fort Bonifacio Dev’t. Corp. v. CIR 158885 & 170680
04/02/2009
26. CIR v. Mirant Pagbilao Corp. G.R. No. 172219
09/12/2008
27. CIR v. Aichi Forging Co. of Asia, Inc. G.R. No.
184823 10/06/2010
28. Silicone Phils. V. CIR G.R. No. 172378 01/17/2011
29. City Gov’t. of Quezon City v. Bayantel G.R. No.
162015 03/06/2006
30. ABAKADA Guro Party List v. Purisima G.R. No. 166715
08/14/2008
31. British American Tobacco v. Camacho G.R. No. 163583
08/20/2008
32. CIR v. CA & Fortune 08/29/1996
33. CIR v. Sony Phils. G.R. No. 178697 11/17/2010
34. CIR v. Hantex Trading G.R. No. 136975 03/31/2005
35. CIR v. Embroidery & Garment Industries G.R. No.
96262 03/22/1999
36. CIR v. Aquafresh Seafoods, Inc. G.R. No. 170389
10/20/2010
37. PNOC v. CA G.R. No. 109976 04/26/2005
38. CIR v. Hon. Gonzalez G.R. No. 177279 10/13/2010
39. CIR v. Enron Subic power Corp. G.R. No. 166387
01/19/2009
40. CIR v. BPI G.R. No. 134062 04/17/2007
41. CIR v. Reyes G.R. No. 159694 01/27/2006
42. Phil. Journalists, Inc. v. CIR G.R. No. 162852
12/16/2004
43. CIR v. Kudos metal Corp. G.R. No. 178087 05/05/2010
44. CIR v. CA & Carnation G.R. No. 115712 02/25/1989
45. RCBC v. CIR G.R. No. 170257 09/07/2011
46. BPI v. CIR G.R. No. 139736 10/17/2005
47. BPI v. CIR G.R. No. 174942 03/07/2008
48. Estate of the late Juliana Diez Vda. De Gabriel v.
CIR G.R. No. 155541 01/27/2004
49. CIR v. Menguito G.R. No. 16750
50. CIR v. Metro Star Superama G.R. No. 185371
12/08/2010
51. Ungab v. Cusi 05/30/1980
52. CIR v. CA G.R. No. 119322 06/04/1996
53. CIR v. Reyes G.R. No. 159694 01/27/2006
54. CIR V. Wyeth G.R. No. 76281 09/30/1991
55. CIR v. CMS Logging G.R. Nos. 31230-32 02/14/2000
56. CIR v. Union Shipping G.R. No. 66160 05/21/1990
57. CIR v. Isabela Cultural Corp. G.R. No. 135210
07/2001
58. Protector's Services v. CA G.R. No. 118176
04/12/2000
59. Citibank v. CA G.R. No. 107434 10/10/1997
60. CIR v. Acosta G.R. No. 154068 08/03/2007
61. ACCRA Investments Corp. v. CA G.R. No. 96322
12/20/1991
62. CIR v. Procter & Gamble G.R. No. 66838 12/2/1991
63. Silkair v. CIR G.R. Nos. 171383 & 172379 11/17/2008
64. Philex Mining v. CIR G.R. No 125704 08/28/1998
65. Calamba Steel v. CIR G.R. No. 151857 04/28/2005
66. Vda. De San Agustin v. CIR 09/10/2001
67. Republic v. Hizon G.R. No. 130430 12/13/1999
68. CIR v. Hambrecht & Quist G.R. No. 169225 11/27/2010
69. CIR v. NLRC G.R. No. 74965 11/9/1964
70. CIR v. La Suerte Cigar G.R. No. 144942 07/04/2002
71. Lim v. CA G.R. Nos. 48134-37 10/18/1990
72. Judy Anne Santos v. People G.R. No. 173176
08/26/2008
73. CIR v. Javier, Jr. G.R. No. 78953 07/31/1991
74. First Phil. Industrial Corp. v. CA G.R. No. 125948
12/29/1998
75. Palma Dev’t. Corp. v. Mun. of Malangas G.R. No.
152492 10/16/2003
76. Petron Corp. V. Tiangco G.R. No. 158881 04/16/2008
77. San Juan v. Castro G.R. No. 174617 12/27/2007
78. Yamane v. BA Lepanto Condominium Corp. G.R. No.
154993 10/25/2005
79. Ericson Telecommunications v. City of Pasig G.R.
no. 176667 11/22/2007
80. Angeles City v. Angeles City Electric Corp. G.R.
No. 166134 06/29/2010
81. Allied Banking Corp. v. Quezon City G.R. No.154126
09/15/2006
82. City Government of Tagaytay v. Guerrero G.R. No.
140743 & 140745 09/17/2009
83. Talusan v. Tayag G.R. No. 133698 04/04/2001
84. Hagonoy Market Vendors Association v. Municipality
of Hagonoy, Bulacan G.R. No. 137621 02/06/2002
85. System Plus Computer College v. Caloocan City G.R.
No. 146382 08/07/2003
86. Olivares v. Marquez G.R. No. 155591 09/22/2004
87. City Mayor of Quezon City v. RCBC G.R. No. 171033
08/03/2010
88. Nestle Phils. V. CA G.R. No. 134114 07/06/2001
89. Mison v. Natividad G.R. No. 82526 09/11/1992
90. Provident Tree Farms v. Batario G.R. No. 92285
03/28/1994
91. Zuno v. Cabredo AM No. RTJ-03-1779 04/30/2003
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ATTY. ENRIQUE A. GALLARDO