C A S E D I G E S Ti n

TA X AT I O N L AW

San Beda College of Law2005 CENTRALIZED BAR

OPERATIONS

SUMMARY OF DOCTRINES........................................................1

CASE DIGEST...........................................................................5

Lung Center of the Philippines vs. Quezon City and Rosas[G.R. No. 144104. June 29, 2004.] ....................................................................5

Development Bank of the Philippines vs. Commission on Audit[G.R. No. 144516. February 11, 2004.] .............................................................6

CIR vs. Solidbank Corp.[G.R. No. 148191. November 25, 2003.] ...........................................................7

John Hay Peoples Alternative Coalition vs. Victor Lim [G.R. No. 119775. October 24, 2003.] ...............................................................8

CIR vs. Micheal J. Lhuillier Pawnshop, Inc.[G.R. No. 150947. July 15, 2003.] ......................................................................9

AB Leasing and Finance Corporation vs. CIR[G.R. No. 138342. July 8, 2003.] ........................................................................11

Manila Electric Company vs. Nelia A. Barlis

THIS IS THE INTELLECTUAL PROPERTY OF THE SAN BEDA COLLEGE OF LAW 2005 CENTRALIZED BAR OPERATIONS. UNAUTHORIZED USE AND REPRODUCTION OF THIS MATERIAL IS NOT ALLOWED.

San Beda College of Law2005 CENTRALIZED BAR

OPERATIONS[G.R. No. 114231. June 29, 2004.] ....................................................................12

Estate of the Late Juliana Diez vs. CIR[G.R. No. 155541. January 27, 2004.] ................................................................14

CIR vs. BPI, as Liquidator of Paramount Acceptance Corporation[G.R. No. 135446. September 23, 2003.] ..........................................................15

BPI Leasing Corp. vs. Court of Appeals[G.R. No. 127624. November 18, 2003.] ...........................................................16

Palma Development Corporation vs. Municipality of Malangas [G.R. No. 152492. October 16, 2003.] ...............................................................17

Systems Plus Computer College vs. Local Government of Caloocan City [G.R. No. 146382. August 7, 2003.] ..................................................................18

Philippine Ports Authority vs. City of Iloilo[G.R. No. 109791. July 14, 2003.] ......................................................................19

R.V. Marzan Freight, Inc. vs Court of Appeals & Shiela’s Manufacturing Inc. [G.R. No. 128064. March 4, 2004.] .....................................................................20

SUMMARY OF DOCTRINES OF LEADING CASES...........................21

THIS IS THE INTELLECTUAL PROPERTY OF THE SAN BEDA COLLEGE OF LAW 2005 CENTRALIZED BAR OPERATIONS. UNAUTHORIZED USE AND REPRODUCTION OF THIS MATERIAL IS NOT ALLOWED.