TAX 1 LIST OF CASES FOR DIGEST - MIDTERMS

1. Sarasola vs. Trinidad, 40 Phil. 252 61. People vs. Caguioa, G.R. No. 168584, October 15, 2007
2. CIR vs. Santos, 277 SCRA 1997 62. American Bible Society vs. City of Manila, G.R. No. L-9637, April 30, 1957
3. Gerochi vs. Department of Energy, 527 SCRA 696 63. Aglipay vs. Ruiz, G.R. No. L-45459, March 13, 1937
4. Churchill vs. Concepcion, 34 Phil. 969 64. Abra Valley College, Inc. vs. Aquino, G.R. No. L-39086, June 15, 1988
5. CIR vs. Eastern Telecommunications, 624 SCRA 340 65. Lung Center of the Philippines vs. Quezon City, G.R. No. 144104, June 29,
6. ABAKADA Guro vs. Ermita, 469 SCRA 14 GR 168056, September 1, 2005 2000
7. Paseo Realty and Development Corp. vs. CA, G.R. No. 119286, October 13, 66. Herrera vs. Quezon City Board of Assessment Appeals, G.R. No. L-15270,
2004 Sept. 30, 1961
8. CIR vs. Fortune Tobacco Corp., 559 SCRA 161 (2008) 67. City Assessor of Cebu vs. Association of Benevola De Cebu, Inc., G.R. No.
9. Lutz vs. Araneta, G.R. No. L-7859, December 22, 1955 152904, June 8, 2007
10. CIR vs. Central Luzon Drug Corp., G.R. No. 159647, April 15, 2005 68. CIR vs. CA (YMCA), 298 SCRA 83, October 14, 1998
11. Carlos Superdrug Corp. vs. DSWD, G.R. No. 166494, June 29, 2007 69. Jesus Sacred Heart College vs. CIR, 95 SCRA 16
12. Manila Memorial Park, Inc. vs. Sec. of DSWD, G.R. No. 175356, December 70. CIR vs. De la Salle University, G.R. No. 196596, 198841, and 198941,
3, 2013 November 9, 2016
13. Planters Product Inc. vs. Fertiphil Corp., 564 SCRA 485, March 14, 2008 71. CIR vs. St. Paul College, G.R. No. 215383, March 8, 2017
14. Bagatsing vs. Ramirez, 74 SCRA 407 72. CIR vs. St. Luke, G.R. No. 203514, February 13, 2017
15. Caltex Phils. vs. COA, G.R. No. 92585, May 8, 1992 73. Albon vs. Fernando, G.R. No. 148357, June 30, 2006
16. Southern Cross Cement Corp. vs. Cement Manufacturers Assoc. of the 74. Board of Assessment Appeals of Laguna vs. CTA, G.R. No. L-18125, May
Phils., G.R. No. 158540, August 3, 2005 31, 1963
17. CIR vs. Ayala Securities Corp., G.R. No. L-29485, Nov. 21, 1980 75. Philippine Fisheries Development Authority vs. The Municipality of
18. PBCom vs. CIR, G.R. No. 112024, January 28, 1999 Navotas, G.R. No. 150301, October 2, 2007
19. Velera vs. Office of the Ombudsman, 547 SCRA 43 76. MIAA vs. CA, G.R. No. 155650, July 20, 2006
20. National Power Corp. vs. City of Cabanatuan, 401 SCRA 409 77. Maceda vs. Macaraig, G.R. No. 88291, June 8, 1993
21. CIR vs. Algue, G.R. No. L-28896, February 17, 1988 78. MCIAA vs. Marcos, G.R. No. 120082, Sept. 11, 1996
22. Southern Cross Cement Corp. vs. Phil. Cement Manufacturers Corp., 434 79. Infantry Post Exchange vs. Posadas, G.R. No. 33403, Sept. 4, 1930
SCRA 65, July 8, 2004 80. CIR vs. Marubeni Corp., G.R. No. 137377, Dec. 18, 2001
23. Meralco vs. Province of Laguna, 306 SCRA 750 81. CIR vs. SC Johnson & Son, Inc., G.R. No. 127105, June 25, 1999
24. CIR vs. Tokyo Shipping, 244 SCRA 332 82. CIR vs. Procter & Gamble, G.R. No. L-66838, Dec. 2, 1991
25. Roxas vs. CTA, 23 SCRA 276, April 26, 1968 83. City of Manila vs. Cosmos, G.R. No. 196681, June 27, 2018
26. Mactan Cebu International Airport vs. Marcos, 261 SCRA 667 84. Yutivo Sons Hardware vs. CTA, G.R. No. L-13203, Jan. 28, 1961
27. Petron vs. Pililla, G.R. No. 90776, June 3, 1991 85. CIR vs. Estate of Benigno Toda Jr., G.R. No. 147188, Sept. 14, 2004
28. CREBA Inc. vs. Romulo, G.R. No. 160756, March 9, 2010 86. CIR vs. Reyes, G.R. Nos. L-11534 and L-11558, Nov. 25, 1958
29. People vs. Sandiganbayan, 467 SCRA 137 87. Delpher Trades Co. vs. IAC, G.R. No. L-69259, Jan. 26, 1988
30. Tio vs. Videogram Regulatory Board, G.R. No. 75697, June 18, 1987 88. CIR vs. CTA, G.R. No. 106611, July 21, 1994
31. Progressive Development Corp. vs. Quezon City, G.R. No. L-36081, April 89. Balmaceda vs. Corominas and Co., Inc., G.R. No. L-21971, Sept. 5, 1975
24, 1989 90. Sea-Land Service, Inc. vs. CA, G.R. No. 57828, June 14, 1993
32. Maceda vs. Macaraig, 197 SCRA 771, May 31, 1991 91. PAGCOR vs. BIR, G.R.No. 172087, March 15, 2011
33. Chavez vs. NHA, 530 SCRA 235 92. Luzon Stevedoring Co. vs. CA, G.R. No. L-58897, December 3, 1987
34. Talento vs. Escalada, Jr. 556 SCRA 491 93. CIR vs. Arnoldus Carpentry Shop, Inc., G.R. No. 71122, March 25, 1988
35. Coconut Oil Refiners Association, Inc. vs. Torres, G.R. No. 132527, July 29, 94. Province of Misamis Oriental vs. Cagayan Electric Power & Light Co., Inc.,
2005 G.R. No. L-45355, Jan. 12,1990
36. COCOFED vs. PCGG, 178 SCRA 236 (1989) 95. CIR vs. CA, G.R. No. 104151, March 10, 1995
37. Osmeña vs. Orboz, 220 SCRA 703 96. CIR vs. PAL, G.R. No. 212536-37, August 27, 2014
38. Tañada vs. Angara, 272 SCRA 18 97. Chevron vs. CIR, G.R. No. 210836, September 1, 2015
39. Philhealth Care vs. CIR, 554 SCRA 411 98. State Land Investment Corp. vs. CIR, 542 SCRA 115
40. Chavez vs. Ongpin, G.R. No. 76778, June 6, 1990 99. CIR vs. Philippine Aluminum, G.R. No. 216161, August 9, 2017
41. Tolentino vs. Secretary of Finance, G.R. No. 115455, October 30, 1995 100. CIR vs. Covanta Energy, G.R. No. 203160, January 4, 2018
42. Tan Tiong Bio vs. CIR, G.R. No. L-15778, April 23, 1962 101. PLDT vs. City of Bacolod, G.R. No. 149179, July 15, 2006
43. CIR vs. Pineda, 21 SCRA 105 102. CIR vs. CA, G.R. No. 115349, April 18, 1997
44. Borja vs. Gella, G.R. No. L-18330, July 31, 1963 103. PLDT vs. Province of Laguna, 467 SCRA 95
45. CIR vs. Cebu Portland Cement, G.R. No. L-29059, December 15, 1987 104. Collector vs. University of Sto. Tomas, 104 Phil 1062
46. Republic vs. Mambulao, G.R. No. L-17725, February 28, 1962 105. Hilado vs. Collector of Internal Revenue. G.R. L-9408, Oct. 31, 1956
47. Francia vs. IAC, G.R. No. L-67649, June 28, 1988 106. Manila Railroad vs. Collector of Customs, G.R. No. L-10214, November 4,
48. Philex Mining vs. CIR, 294 SCRA 687 1915
49. Domingo vs. Garlitos, 8 SCRA 443 107. Philippines Bank of Communications vs. CIR, G.R. No. 112024, January 28,
50. Chamber of Real Estate and Builders Associations, Inc. vs. The Hon. 1999
Executive Secretary Alberto Romulo, G.R. No. 160756, March 9, 2010 108. People vs. Licera, G.R. No. L-39990, July 22, 1975
51. Reyes vs. Almanzor, 196 SCRA 323 109. Banas vs. CA, G.R. No. 102967, February 10, 2000
52. Sison vs. Ancheta, 130 SCRA 654, July 25, 1984 110. Lorenzo vs. Posadas, G.R. No. L-43082, June 18, 1937
53. Obillos, Jr. vs. CIR, 139 SCRA 439
54. Villegas vs. Hiu Chiong Tsai Pao Ho, G.R. No. L-29646, November 10,
1978
55. Ormoc Sugar Company vs. Treasurer of Ormoc, G.R. No. L-23794, Feb. 17,
1968
56. Tiu vs. CA, 301 SCRA 279
57. City of Baguio vs. De Leon, G.R. No. L-24756, October 31, 1968
58. De Villata vs. Standley, G.R. No. L-8154, Dec. 20, 1915
59. British American Tobacco vs. Camacho, 585 SCRA 36
60. Republic vs. Patanao, G.R. No. L-22356, July 21, 1967