TITLE OF THE CASE PAGE

ESTATE TAXATION 1

1 Lorenzo vs. Posadas 1

2 Corre vs. Tan Corre 3

3 Collector vs. Fisher 6

4 Collector vs. Norton 9

5 Collector vs. Campos Rueda 11

6 Rafael Dizon vs. CTA, CIR 14

DONORS TAXATION 32

7 Lladoc vs. Commissioner 17

8 Pirovano vs. Commissioner 20

9 Tang Ho vs. Board of Tax Appeals 22

10 Abello vs. CIR, CA 26

VALUE ADDED TAX 32

11 Kapatiran, etc. vs. Tan 34

12 Abakada Guro vs. Ex. Sec. Ermita 37

13 CIR vs. Cebu Toyo Corp. 39

14 CIR vs. Seagate Tech 42

15 Atlas Consolidated vs. CIR 43

16 CIR vs. Manila Mining Corp. 45

17 Pagcor vs. CIR 49

18 CIR vs. Phil Health Care 51

19 Fort Bonifacio vs. CIR 53

20 Toshiba vs. CIR 55

21 Mindanao Geothermal vs. CIR 57

22 CIR vs. San Roque Power, etc. 59

OTHER PERCENTAGE TAXES 64

23 CIR vs. Royal Inter Ocean Lines 66

24 CIR vs. Lluiller 68

25 CIR vs. BPI 69

26 Phil. Basketball Assn vs. CTA 71

EXCISE TAXES ON CERTAIN GOODS

27 CIR vs. CA (Fortune Tobacco case)

28 Silkair Pte. Ltd vs. CIR

DOCUMENTARY STAMP TAX

29 Lincoln Phil Insurance vs. CA

30 CIR vs. Lincoln Phils

31 China Banking Corporation vs. CIR

32 Tambunting Pawnshop vs. CIR

M I D T E R M S

REMEDIES

1 CIR vs. Pasco Realty & Dev. Corp. 309 SCRA 402 (1999)

2 Marcos II vs. CA 270 SCRA (1997)

3 Meralco Securities Corp. vs. Savellano

117 SCRA 804

4 Sy Po vs. CTA G.R. No. 81446, 18 August 1988

5 CIR vs. CA, CTA and Fortune Tobacco Corp.

G.R. No. 119761, 29 August 1996, 261 SCRA 26

6 CIR vs. Benguet Corporation 463 SCRA 28 (2005)

7 CIR vs. Bursmeiters & Vain Scandinavian

G.R. No. 153205, January 2007

8 CIR vs. Hantex Trading Corporation

454 SCRA (G.R. No. 136975, 31 March 2005)

9 BPI vs. CIR G.R. No.137736, 17 October 2005

10 Estate of the late Juliana Diaz Vda. De Gabriel vs. CIR

421 SCRA 266 (2004)

11 CIR vs. Tulio G.R. No. 139858, 25 October 2005

12 Oceanic Wireless vs. CIR, CTA, CA G.R. No. 148380, 9 December 2005

13 Philam Asset Management Inc. vs. CIR

G.R. No. 156637/162004, 14 December 2005

14 Philippine Journalists, Inc. vs. CIR G.R. No. 162852

15 Rafael Dizon vs. CTA & CIR G.R. No. 140944, 30 April 2008

16 Pilipinas Shell Petroleum Corp. vs. CIR

G.R. No. 172598, 31 December 2007

17 CIR vs. Primetown Realty G.R. No. 161155, 28 August 2007

18 CIR vs. A. Reyes G.R. No. 159694, 27 January 2006

19 A. Reyes vs. CIR G.R. No. 163581, 27 January 2006

20 CIR vs. First Express Pawnshop Co., Inc.

G.R. No. 172045-46, 16 June 2009

21 CIR vs. Enron Subic Power Corp. G.R. No. 166387, 19 January 2009

22 TFS, Inc. vs. CIR G.R. No. 166829, 19 April 2010

23 CIR vs. Fort Bonifacio Dev. Corp. G.R. No. 167606, 11 August 2011

24 Central Luzon Drug Corp. vs. CIR G.R. No. 181371, 2 March 2011

COURT OF TAX APPEALS

25 The Appellate Tax Court 101 SCRA 501

26 CIR vs. CTA et, al. 242 SCRA 289

27 CIR vs. Philam Life Insurance 244 SCRA 446

28 Filipinas Investment vs. CIR L-23501, 16 May 1967

29 Union Shipping vs. CIR 185 SCRA 547

30 Yabes vs. Flojo 115 SCRA 278

31 Yaokasin vs. CIR 180 SCRA 591

32 Marubeni Corp. vs. CIR 177 SCRA 500

33 BPI vs. CIR G.R. No. 144653, 28 August 2001

34 Afgha, Inc. vs. CTA, Comm. Of Customs

G.R. No. 172051/173813, 27 July 2007

TARIFF AND CUSTOMS CODE

35 Rigor vs. Rosales 117 SCRA 780

36 Pacis vs. Pamaran 56 SCRA 16

37 Nasiad & Lozada vs. CTA 61 SCRA 238

38 Viduya vs. Berdiago 73 SCRA 553

39 Auyong Hian vs. CTA et. al. 59 SCRA 110

40 Ute Paterok vs. Bureau of Customs

193 SCRA 132

41 Ramos vs. Pamaran 60 SCRA 327

42 Farolan vs. CA, Bagong Buhay 217 SCRA 298

43 Acting Customs Com vs. CTA/Andrulis

129 SCRA 70

44 Llamado vs. Com of Customs 122 SCRA 118

45 Com of Customs vs. CTA 138 SCRA 587

46 Transglobe Int’l vs. CA 302 SCRA 57

LOCAL GOVERNMENT TAXATION

47 Everett Shipping vs. Mun. of Medina

16 SCRA 928

48 North Phil. Tobacco vs. Mun. of Agoo

31 SCRA 304

49 Ormoc Sugar Corp. vs. MB of Ormoc

20 SCRA 739

50 Napocor vs. Mun. of Mandaue 52 SCRA 739

51 Progressive Dev.t vs. Quezon City 172 SCRA 629

52 Iloilo Bottlers vs. City of Iloilo 164 SCRA 607

53 Mun. of San Fernando vs. Sta. Romana

149 SCRA 29

54 Mathay/Javier vs. Puyat-Reyes 228 SCRA 519

55 Ty vs. Trampe (Pasig case) 220 SCRA 500