Taxation Law I – Digests

Commissioner vs. Algue, GR L-28890, 17 February 1988 ………… 1
Luzon Stevedoring Corp. vs. Court of Tax Appeals, GR L-30232, 29 July 1988 ………… 1
Lutz vs. Araneta, GR L-7859, 22 December 1955 ………… 2
McCollough vs. Maryland, 17 US 316 (1819) ………… 2
Panhandle Oil vs. State of Mississippi, 277 US 218 (1928) ………… 3
Commissioner vs. Lingayen Gulf Electric, GR L-23771, 4 August 1988 ………… 4
National Development Co. vs. Commissioner, GR L-53961, 30 June 1987 ………… 4
Domingo vs. Garlitos, GR L-18993, 29 June 1963 ………… 5
Commissioner vs. Itogon-Suyoc Mines, GR L-25299, 29 July 1969 ………… 5
Republic vs. Mambulao Lumber, GR L-17725, 28 February 1962 ………… 5

Francia vs. Intermediate Appellate Court, GR L-67649, 28 June 1988 ………… 6
Caltex Philippines vs. Commission on Audit (COA), GR 92585, 8 May 1992 ………… 7
Cu Unjieng vs. Patstone, GR 16254, 21 February 1922 ………… 7
Villegas vs, Hiu Chiong Tsai Pao Ho, GR L-29646, 10 November 1978 …………8
Apostolic Prefect of Mountain Province vs. City Treasurer of Baguio City, GR 47252, 18 April 1941 ………… 8
Philippine Airlines vs. Edu, HR L-41383, 15 August 1988 ………… 9
Progressive Development Corporation vs. Quezon City, GR 36081, 24 April 1989 ………… 9
American Mail Line vs. Basilan, GR L-12647, 31 May 1961 ………… 10
Saldana vs. Iloilo, GR L-10470, 26 June 1958 ………… 10
Compania General de Tobacos de Filipinas vs. Manila, GR L-16619, 29 June 1963 ………… 11

Philippine Acetylene Co. Inc. vs. Commissioner, GR L-19707, 17 August 1967 ………… 11
Commissioner vs. American Rubber, GR L-19667, 29 November 1966 ………… 12
Commissioner vs. Gotamco, GR L-31092, 27 February 1987 ………… 12
Pascual vs. Secretary of Public Works and Communications, GR L-10405, 29 December 1960 ………… 13
Republic vs. Bacolod-Murcia Milling Co., GR L-19824-26, 9 July 1999 ………… 13
31st Infantry Post Exchange vs. Posadas, GR 33403, 4 September 1930 ………… 14
Wells Fargo vs. Collector of Internal Revenue, GR 46720, 28 June 1940 ………… 15
Philippine Match Co. Ltd. vs. Cebu City, GR L-30745, 18 January 1978 ………… 15
Commissioner vs. British Overseas Airways Corp., GR L-65773-74, 30 April 1987 ………… 16
Commissioner vs. Air India, GR L-72443, 29 January 1988 ………… 16

Allied Thread vs. City of Manila, GR L-40296, 21 November 1984 ………… 17
Abra vs. Hernando, GR L-49336, 31 August 1981 ………… 17
Association of Custom Brokers vs. Manila, GR L-4376, 22 May 1953 ………… 18
Kapatiran ng mga Naglilingkod sa Pamahalaan vs. Tan, GR L-81311, 30 June 1988 ………… 18
Sison vs. Ancheta, GR L-59431, 25 July 1984 ………… 19
Juan Luna Subdivision vs. Sarmiento, GR L-3538, 28 May 1952 ………… 19
Shell Co. vs. Vano, GR L-6093, 24 February 1954………… 20
Victorias Milling Co. vs. Municipality of Victorias, GR L-21183, 27 September 1968 ………… 20
Punsalan vs. Manila, GR L-4817, 26 May 1954 ………… 21
Ormoc Sugar vs. Treasurer of Ormoc City, GR L-23794, 17 February 1968 ………… 21

Pepsi-Cola Bottling Co. vs. City of Butuan, GR L-22814, 28 August 1968 ………… 22
Vera vs. Cuevas, GR L-33693-94, 31 May 1979 ………… 22
American Bible Society vs. Manila, GR L-9637, 30 April 1957 ………… 23
Cagayan Electric Power & Light Co. vs. Commissioner, GR L-60126, 25 September 1985 ………… 23
Casanovas vs. Hord, GR L-3473, 22 March 1907 ………… 24
Churchill vs. Concepcion, GR 11572, 22 September 1916 ………… 24
Villanueva vs. Iloilo City, GR L-26521, 28 December 1968 ………… 25
Eastern Theatrical Co. vs. Alfonso, GR L-1104, 31 May 1944 ………… 25
Reyes vs. Almanzor, GR 49839-46, 26 April 1991 ………… 26
Abra Valley College vs. Aquino, GR L-39086, 15 June 1988 ………… 26

Herrera vs. Quezon City Board of Assessment Appeals, GR L-15270, 30 September 1961 ………… 27
Lladoc vs. Commissioner, GR L-19201, 16 June 1965 ………… 27
Bishop of Nueva Segovia vs. Provincial Board of Ilocos Norte, GR 27588, 31 December 1927 ………… 28
Commisioner vs. Bishop of Missionery District of the Philippine Islands, GR L-19445, 31 August 1965 ………… 28
Hodges vs. Iloilo City, GR L-18129, 31 January 1963………… 29
Procter and Gamble vs. Jagna, GR L-24265, 28 December 1979 ………… 29
Commissioner vs. Lednicky, GR L-18169, 31 July 1964 ………… 30
Commissioner vs. Javier, GR 78953, 31 July 1991 ………… 30
Meralco vs. Vera, GR L-29987, 22 October 1975 ………… 31
Commissioner vs. Manila Jockey Club, GR L-8755, 23 March 1956 ………… 31

SSS vs. Bacolod City, GR L-35726, 21 July 1982 ………… 32
Nitafan vs. Commissioner, GR L-78780, 23 July 1987 ………… 32
Commissioner vs. Robertson, GR L-70116-19, 12 August 1986 ………… 32
Reagan vs. Commissioner, GR L-26379, 27 December 1969 ………… 33
Davao Light and Power vs. Commissioner of Customs, GR L-28739 and L-28902 ………… 33
Surigao Consolidated Mining vs. Collector, GR L-14878, 26 December 1963 ………… 34
Wonder Mechanical Engineering vs. Court of Tax Appeals, GR L-22805 and L-27858, 30 June 1975 ………… 35
Visayas Cebu Terminal vs. Commissioner, GR L-19530 and L-19444, 27 February 1965 ………… 35
Lealda Electric vs. Commissioner, GR L-16428, 30 April 1963 ………… 36
Misamis Oriental vs. Cagayan Electric, GR 45355, 12 January 1990 ………… 36

Hilado vs. Collector, GR L-9408, 31 October 1956 ………… 37
Commissioner vs. Court of Tax Appeals, GR 44007, 20 March 1991 ………… 37
Maceda vs. Macaraig, GR 88291, 31 May 1991 ………… 38
Commissioner vs. Phoenix Assurance, GR L-19727, 20 May 1965 ………… 39
Commissioner vs. Connel Bros. Co., GR L-27752-53, 30 August 1971 ………… 39
Commissioner vs. Fireman’s Fund Insurance, GR L-30644, 9 March 1987 ………… 40
Commissioner vs. Cebu Portland Cement, GR L-29059, 15 December 1987 ………… 40
Republic vs. Vda. de Fernandez, GR L-9141, 25 September 1956 ………… 41
Tanada vs. Tuvera, GR L-63915, 24 April 1985 ………… 41
Bagatsing vs. Ramirez, GR L-41631, 17 December 1976 ………… 42

Commissioner vs. Burroughs Ltd., GR L-6653, 19 June 1986 ………… 42
Commissioner vs. Mega General Merchandise, GR L-69136, 30 September 1988 ………… 43
Commissioner vs. Court of Tax Appeals, GR 108358, 20 January 1995 ………… 43
Commissioner vs. Court of Appeals, GR 119761, 29 August 1996 ………… 44
ABS-CBN Broadcating vs. Court of Tax Appeals, GR L-52306, 12 October 1981 ………… 44
In RE Zialcita, AM 90-6-015-SC, 18 October 1990 ………… 45
Commissioner vs. Court of Appeals, GR 96016, 17 October 1991 ………… 45
Borromeo vs. Civil Service Commission, GR 96032, 31 July 1991 ………… 46
Esso Standard Eastern vs. Commissioner, GR 28508-9, 7 July 1989 ………… 46
Guagua Electric Light Plant Co. vs. Collector, GR L-23611, 24 April 1967 ………… 47

Republic vs. Limaco and De Guzman Commercial Co., GR L-13081, 31 August 1962 ………… 47
Interprovincial Autobus Co. vs. Collector of Internal Revenue, GR L-6741, 31 January 1956 ………… 48
Tan Guan vs. Court of Tax Appeals, GR L-23676, 27 April 1967 ………… 49
Dayrit vs. Cruz, GR L-39910, 26 September 1988 ………… 49
Collector vs. Benipayo, GR L-13656, 31 January 1962 ………… 50
Meralco Securities Corp. vs. Savellano, GR L-36181, 23 October 1982………… 50
Commissioner vs. Abad, GR L-19627, 27 June 1968 ………… 51
Commissioner vs. Procter & Gamble Philippines, GR L-66838, 15 April 1988 ………… 51
City Lumber vs. Domingo, GR L-18611, 30 January 1964 ………… 52
Villamin vs. Court of Tax Appeals, GR L-11536, 31 October 1960 ………… 52
Sy Po vs. Court of Tax Appeals, GR L-81446, 18 August 1988 ………… 53