Berne Guerrero attended the Taxation Law II class of the late Atty. Rommel Quebengco during the Second Semester of School year 2004-2005. Download the PDF containing 18 of 25 cases assigned, in a syllabus-type format.
Format: PDF (0.3 MB), 37 pages content, 39 pages total.
Alternative Format: Entries available as individual posts.
Table of Contents
Commissioner of Internal Revenue vs. Ayala Securities Corp. (GR L-29485, 21 November 1980) ………… 1
Collector of Internal Revenue vs. Benipayo (GR L-13656, 31 January 1962) ………… 3
Butuan Sawmill vs. Court of Tax Appeals (GR L-20601, 28 February 1966) ………… 4
CIR vs. Phoenix Assurance [GR L-19727. 20 May 1965.] ………… 5
Nava vs. Commissioner of Internal Revenue (GR L-19470, 30 January 1965) ………… 9
Tuason & Legarda Ltd. vs. Commissioner of Internal Revenue (GR L-18552, 30 September 1965) ………… 10
Roman Catholic Archbishop of Cebu vs. Collector of Internal Revenue (GR L-16683, 31 January 1962) ………… 11
Filipinas Investment & Finance Corporation vs. Commissioner of Internal Revenue (GR L-23501, 16, May 1967) ………… 13
Commissioner of Internal Revenue vs. Isabela Cultural Corporation (GR 135210, 11 July 2001) ………… 14
Commissioner of Internal Revenue vs. Union Shipping Corporation (GR 66160, 21 May 1990) ………… 16
Commissioner of Internal Revenue vs. Philippine American Life Insurance Co. (GR 105208, 29 May 1995) ………… 18
ACCRA Investments Corporation vs. Court of Appeals (GR 96322, 20 December 1991) ………… 21
Koppel (Phils.) Inc. vs. Collector of Internal Revenue (GR L-10550, 19 September 1961) ………… 23
Commissioner of Internal Revenue vs. Victorias Milling Co. (GR L-24108, 3 January 1968) ………… 26
Commissioner of Internal Revenue vs. Concepcion (GR L-23912, 15 March 1968) ………… 27
Philippine Bank of Communications vs. Commissioner of Internal Revenue (GR 112024, 28 January 1999) ………… 28
Ungab vs. Cusi Jr. (GR L-41919-25, 30 May 1980) ………… 31
Commissioner of Internal Revenue vs. Court of Appeals (GR 119322, 4 June 1996) ………… 32
