DIGESTED CASESin

TAXATION 1

LIST OF CASES

1. AFISCO INSURANCE CORP. V CA 302 SCRA 1 (January 25, 1999)

2. N.V. REEDERIJ "AMSTERDAM" and ROYAL INTEROCEAN LINES,  vs. COMMISSIONER OF INTERNAL REVENUEG.R. No. L-46029 June 23, 1988

3. CIR V. NORTON & HARRISON COMPANY G.R. NO. L-17618, AUG. 31, 1964

4. COMMISSIONER OF INTERNAL REVENUE,  vs. ANTONIO TUASON, INC. and THE COURT OF TAX APPEALS,G.R. No. 85749 May 15, 1989

5. THE MANILA WINE MERCHANTS, INC, VS. THE COMMISSIONER OF INTERNAL REVENUEG.R. No. L-26145, February 20, 1984

6. CYANAMID PHILIPPINES, INC.,  vs. THE COURT OF APPEALS, THE COURT OF TAX APPEALS and COMMISSIONER OF INTERNAL REVENUE[G.R. No. 108067. January 20, 2000]

7. COMMISSIONER VS WANDER PHILIPPINES INC.160 SCRA 573

8. CIR VS PROCTER AND GAMBLE PHILIPPINE MANUFACTURING CORPORATION (204 SCRA 377)

9. MARUBENI CORPORATION vs. COMMISSIONER OF INTERNAL REVENUE AND COURT OF TAX APPEALS, G.R. No. 76573 September 14, 1989

10.CIR v. YMCAGR No. 124043, October 14, 1998

11.COMMISSIONER VS. BRITISH OVERSEAS AIRWAYS CORP. (BOAC)GR No. L-65773-74 April 30, 1987

12.ATLAS CONSOLIDATED MINING VS. COMMISSIONERGR L-20911

13.COMMISSIONER OF INTERNAL REVENUE,   - versus CENTRAL LUZON DRUG CORPORATION,G.R. No. 159647

14.CHINA BANKING CORP. VS CA, CIR & CTAGR 117604, 26 March 1997

15.ROXAS VS CTA23 SCRA 276

16.HELVERING VS HAMMEL311 SCRA 504

17.TUAZON VS LINGAD58 SCRA 170

18.CALASANZ VS COMMISSIONER144 SCRA 664

19.ALEXANDER HOWDEN & CO., LTD., H. G. CHESTER & OTHERS, ET ALvs. THE COLLECTOR (NOW COMMISSIONER) Of INTERNAL REVENUEG.R. No. L-19392             April 14, 1965

20.COMMISSIONER VS RUFINOGr No. L -33665

21.DELPHER TRADES CORP. VS IAC157 SCRA 349

22.PHILAM INSURANCE VS CTA, CIR, CAGR NO. 31283

23.COMMISSIONER VS BOACGR L-65773-74

24.CIR VS CTA AND SMITH KLINE AND FRENCH OVERSEAS CO.GR NO. 54108

25.COMMISSIONER OF INTERNAL REVENUE, vs. THE HON. COURT OF APPEALS, THE COURT OF TAX APPEALS, GCLRETIREMENT PLANG.R. No. 95022 March 23, 1992