TAX 1

1. Abello, Jon Rey

33. Sanidad v. Comelec, 73 SCRA 333
66. RCPI v. Provincial Assessor of South Cotabato, 13 April 2005
99. Land Transportation Office v. City of Butuan, G.R. No. 131512, 20 January 2000
132. Republic v. Mambulao Lumber Company 4 SCRA 622
165. CIR vs. United Salvage Towage (Phils.), Inc., GR No. 197515, 4 July 2014
198. Winebrenner & Inigo Insurance Brokers, Inc. vs. CIR, GR No. 206526, 28 January 2015
231. CIR vs. CTA and Petron, GR No. 207843, 15 July 2015

2. Abuan, Olive
34. Jumamil v. Café, G. R No. 144570
67. City Government of Quezon City v. Bayantel, 06 March 2006
100. Compania General de Tabacos de Filipinas v. City of Manila, 8 SCRA 367
133. Francia v. Intermediate Appellate Court, G.R. No. 76749, 28 June 1988
166. SMI-ED Technology Corporation, Inc. vs. CIR, GR No. 175410, 12 November 2014
199. Systra Phils. Inc. vs. CIR, GR No. 176290, 21 September 2007
232. BDO vs. Republic, GR No. 198756, 16 August 2016

3. Asto, Rosemarie Joyce

35. Pascual v. Secretary of Public Works, 110 Phil. 331
68. Smart Communications v. City of Davao, 16 September 2008
101. City of Baguio v. de Leon, G.R. No. L-24756
134. CIR v. Gonzales 633 SCRA 139
167. Samar-I Electric Cooperative v. CIR, GR No. 193100, 10 December 2014
200. CIR v. Smart Communication Inc. 629 SCRA 342

4. Aurora, Marian Dominique

36. Land bank of the philippines, vs. Eduardo m. Cacayuran G.R. No. 191667April 17, 2013
69. Quezon City v. ABS-CBN, 06 October 2008
102. Serafica v. City Treasurer of Ormoc, G.R. No. 24813, 28 April 1968
135. CIR v. Raul M. Gonzales, G.R. No. 177279, 13 October 2010
168. Cagayan Robina Sugar Milling v. CA, 122451, 12 October 2000
201. CIR v. Seagate Technology Phils., G.R. No. 153866, 11 February 2005

5. Baltao, Loraine
37. LRTA vs. CBAA, G.R. No. 127316, 12 October 2000
70. American Bible Society v. City of Manila, 101 Phil.386
103. Acebedo Optical Company v. Court of Appeals, G.R. No. 100152, 31 March 2000
136. Fitness by Design v. CIR, G.R. No. 177982, 17 October 2008
169. Commissioner Of Internal Revenue v. De La Salle University, Inc., G.R. No. 196596, 9
November 2016
202. CIR v. Mirant Pagbilao Corp., G.R. 172129, 12 September 2008

6. Bandonill, Israel
38. MCIAA vs. Marcos, G.R. No. 120082, 11 September 1996
71. Tolentino v. Sec. of Finance
 104. Pepsi Cola Bottling Co. of the Phils. Inc. vs Municipality of Tanauan, Leyte G. R. L-31156
137. Oceanic Wireless Network, Inc. v. CIR, G.R. No. 148380, 9 December 2005
170. CIR vs. Fitness By Design, GR No. 215957, 9 November 2016
203. Contex Corporation v. CIR, G.R. No. 151135, 2 July 2004

7. Bao-et, Sharlene
39. MIAA vs. Paranaque, G.R. No. 155650, 20 July 2006
72. Philippine Press Institute, et al. v. Chato, et al., G.R. No. 115754, August 25, 1994
105. Villanueva v. City of Iloilo, 26 SCRA 578
138. CIR v. Kudos Metal Corp., G.R. No. 178087, 5 May 2010
171. Oceanic Wireless Network, Inc. v. CIR, G.R. No. 148380, 9 December 2005
204. Philippine Geothermal v. CIR, 154028, 29 July 2005

8. Bautista, Robert
40. MIAA vs. Pasay City, G.R. No. 163072, 02 April 2009
73. Hospital de San Juan de Dios v. Pasay City, 16 SCRA 226
106. Nursery Care Corporation v. Anthony Acevedo, G.R. No. 180651, 30 July 2014
139. Republic v. Aquafresh Seafoods, Inc., G.R. No. 170389, 20 October 2010
172. LG Collins Electronics Phil. Inc. v. CIR, CTA Case No. 6186, June 9, 2004
205. Atlas Consolidated v. CIR, G.R. Nos. 141104 & 148763, June 8, 2007

9. Caymo, Gab
41. Republic v. Parañaque, G.R. No. 191109, July 18, 2012, 677 SCRA 246
74. Commissioner v. Court of Appeals, G.R. No. L-124043, October 14, 1998
107. Ferrer v. Bautista, 760 SCRA 652
140. Talento v. Escalada 556 SCRA 491 (2008)
173. Adamson v. CA, 588 SCRA 27
206. Surigao Consolidated Mining Co., Inc. v. CIR, 119 Phil. 33, 26 December 1963

10. Crisostomo, Ma. Ruby Mae

42. MCIAA v. Lapu-Lapu, G.R. No. 181756, 15 June 2015
75. Lung Center of the Philippines v. Quezon City, 433 SCRA 119 [2004]
108. City of Manila v. Coca-Cola Bottlers Philippines, Inc., 595 SCRA 299
141. CIR v. Goodrich, Phils., 104171, 24 February 1999
174. Commissioner v. Enron Subic Power Corp., G.R. No. 166387
207. Southern Philippines Power Corp. v. CIR, 179632, 19 October 2011

11. Cristobal, Eric John

43. CIR v. Marubeni Corp. G.R No. 137377
76. Abra Valley College v. Aquino, 15 June 1988
109. David Nitafan v. CIR, G.R. No. L-78780
142. CIR v. United Salvage and Towage, 729 SCRA 113
175. Republic v. CA, 149 SCRA 35
208. San Roque Power Corporation v. Commissioner of Internal Revenue, G.R. No. 180345, 25
November 2009

12. De Vera, Paul Nichol

44. Commissioner v. British Overseas Airways Corporation, 149 SCRA 395
 77. CIR v. St. Luke’s Medical Center, GR Nos. 195909 and 195960, 26 September 2012
110. Mactan Cebu International Airport Authority v. Hon. Ferdinand J. Marcos, G.R. No. 120082,
11 September 1996
143. BPI v. CIR, G.R. No. 139736, 17 October 2005
176. CIR v. Metro Star Suprema Inc., 185371, 8 December 2010
209. CIR v. Aichi Forging Co. of Asia, Inc., G.R. No. 184823, 6 October 2010

13. Dicang, Joseph

45. Villegas v. Hiu Chiong Tsai Pao Ho, 86 SCRA 270
78. ABAKADA Guro Party List v. Hon. Exec. Sec. Ermita, 01 September 2005
111. Meralco v. Vera, 67 SCRA 351
144. Commissioner Of Internal Revenue v. Transitions Optical Philippines, Inc., G.R. No. 227544,
22 November 2017
177. CIR vs. Metro Star Superama, Inc., GR No. 185371 , 8 December 2010
210. Commissioner of Internal Revenue v. San Roque Power Corporation, G.R. No. 187485, 12
February 2013

14. Eduarte, Mary Jemilyn Joius

46. CREBA v. Exec. Sec Romulo, 09 March 2010
79. John Hay Peoples Alternative Coalition, et al. v Lim, G.R. No. 119775, October 24, 2003
112. Commissioner Of Internal Revenue v. A. D. Guerrero, G.R. No. L-20942, 22 September 1967
145. Republic Of The Philippines v. GMCC United Development Corporation, G.R. No. 191856, 07
December 2016
178. CIR vs. Enron, GR No. GR No. 166387, 19 January 2009
211. San Roque Power Corporation v. Commissioner of Internal Revenue, G.R. No. 203249, 23
July 2018

15. Evangelista, Leah

47. City of Baguio v. De Leon, 25 SCRA 938
80. Philippine Airlines v. Secretary of Finance and Commissioner, G. R. No. 115873, August
25,1994
113. CIR v. Solidbank Corporation, 462 SCRA 96 (2003)
146. CIR v. FMF Dev. Corp., 556 SCRA 698
179. Fishwealth Canning Corporation v. CIR, 179343, 21 January 2010
212. Panasonic Communications Imaging Corporation of the Philippines v. CIR 612 SCRA 28

16. Gaerlan, Dexter

48. CIR v. M.J. Lhuiller Pawnshop, Inc., 15 July 2003
81. Commissioner Of Internal Revenue v. De La Salle University, Inc., G.R. No. 196596, 9
November 2016
114. Smart Communications, Inc., v. The City Of Davao, G.R. No. 155491, July 21, 2009
147. CIR vs. Stanley Works (Phils.) Incorporated, GR No. 187859, 3 December 2014
180. CIR vs. First Express Pawnshop, GR Nos. 172045-46, 16 June 2009
213. CIR v. NLRC, G.R. No. 74965, November 9, 1994

17. Garcia, Irah Nadine

49. Province of Abra v. Hernando, 107 SCRA 104
 82. Manila International Airport Authority v. Court of Appeals, G.R No. 155650, July 20, 2006
115. Commissioner Of Internal Revenue v. St. Luke’s Medical Center, Inc., G.R. No. 203514, 13
February 2017
148. CIR vs. Kudos Metal, GR No. 178087, 5 May 2010
181. CIR vs. Liquigaz Phils. Corporation, GR No. 215534, 18 April 2016
214. BPI v. Commissioner, G.R. No. 139736

18. Idica Roman

50. Francis A. Churchill v. Venancio Concepcion, G.R. No. 11572
83. Mactan Cebu International Airport Authority v. Hon. Ferdinand J. Marcos, G.R. No. 120082,
11 September 1996
116. Commissioner Of Internal Revenue v. Philippine-Aluminum Wheels, Inc., G.R. No. 216161, 9
August 2017
149. RCBC v. CIR, G.R. No. 170257, 7 September 2011
182. RCBC v. CIR, G.R. No. 170257, 7 September 2011
215. Republic v. Hizon, 320 SCRA 574

19. Jagodilla, Swetz Aubrey

51. British American Tobacco v. Camacho, G.R. No. 163583, 15 April 2009
84. Lutz v. Araneta, G.R. No. L-7859, 22 December 1955
117. Esso Standard Eastern, Inc. v. Acting Commissioner of Customs, 18 SCRA 488
150. CIR v. Phoenix Assurance Inc., L-19727, 20 May 1965
183. PAGCOR vs. BIR, GR No. 208731, 27 January 2016
216. Ungab v. Cusi, Jr., GR No. L-41919-24, 30 May 1980

20. Malamug, John Vincent

52. Commissioner of Customs v. Hypermix Feeds Corporation, G.R. No. 179579, February 1,
2012
85. Caltex Philippines v. Commission on Audit, 208 SCRA 726
118. Pilmico-Mauri Foods Corp. v. CIR, 802 SCRA 618
151. BPI v. CIR, G.R. No. 139736, 17 October 2005
184. Lascona Land vs. CIR, GR No. 171251 dated March 5, 2012
217. CIR v. CA, GR No. 119322, 4 June 1996

21. Menorca, Adrianne

53. ABAKADA Guro Party List v. Purisima, G.R. No. 166715, 14 August 2008
86. Philippine Airlines v. Edu G. R. L-41383
119. Collector v. Fireman’s Fund Insurance Co., 148 SCRA 315
152. Aznar vs. CTA, GR No. L-20569, 23 August 1974
185. Allied Banking Corporation vs. CIR, GR No. 175097, 5 February 2010
218. CIR v. Pascor, 309 SCRA 402

22. Panay, Angelika Mariko

54. Kapatiran v. Tan, 30 June 1988
87. Republic of the Philippines v. Central Azucarera Del Danao, G.R. No. L-19842, 26 December
1969
120. Hilado v. Collector, 100 Phil. 288
153. CIR vs. Philippine Daily Inquirer, GR No. 213943, 22 March 2017
 186. Chamber of Real Estate and Builders’ Association v. Executive Secretary, G.R. No. 160756, 9
March 2010
219. British American Tobacco v. Jose Isidro Camacho, et al, GR No. 163583, August 20, 2008

23. Ramos, Paul Reinald

55. Tan v. Del Rosario, 3 October 1994
88. National Power Corporation v. City of Cabanatuan, G.R. No. 149110, 9 April 2003
121. Accenture v. CIR, G.R. No. L-190102
154. CIR vs. Asalus Corporation, GR No. 221590, February 22, 2017
187. Commissioner v. Michel Lhuillier Pawnshop, G.R. No. 150947, 15 July 2003
220. Dacudao Brothers, Inc. v. CTA, CTA EB 819, Sept 30, 2013 and May 2, 2014

24. Sabugal, Lord Jairus

56. Abakada Guro Party List (Formerly Aasjas) Officers Samson S. Alcantara And Ed Vincent S
Albano v. The Honorable Executive Secretary Eduardo Ermita; Honorable Secretary Of The
Department Of Finance Cesar Purisima, G.R. No. 168056, September 01, 2005
89. Diaz v. Secretary of Finance, 19 July 2011
122. Philex Mining Corporation v. CIR, 29 August 1998
155. CIR v. Ayala Securities Corp., 101 SCRA 231
188. FEBTC v. CIR, G.R. No. 149589, 15 September 2006
221. City of Manila v. Hon. Caridad H. Grocia-Cuerdo, GR No. 175723, Feb. 4, 2014

25. Sajor, Jedi

57. Joseph E. Icard, v. The City Council of Baguio G.R. No. L-1281. May 31, 1949
90. Panay Electric Co. v. Collector of Internal Revenue, L- 10574, May 28, 1958
123. Commissioner v. Burroughs, 142 SCRA 324
156. Commissioner v. CA & YMCA, 298 SCRA 83
189. CIR v. Fortune Tobacco Corporation 559 SCRA 160 (2008)
222. St. Paul College of San Rafael v. CIR, CTA EB 874, May 27, 2013

26. Salinas, Jay Claudet

58. Pelizloy Realty Corporation, vs. The Province Of Benguet, G.R. No. 183137 April 10, 2013
91. Borja v. Gella, 8 SCRA 602
124. Secretary Of Finance v. Representative Carmelo F. Lazatin, G.R. No. 210588, 29 November
2016
157. Cyanamid Philippines v. CA, 322 SCRA 639
190. CIR v. PNB, G.R. No. 161997, 25 October 2005
223. Erwin Salaveria& Portia Gonzales v. CIR, CTA Case No. 8681, October 1, 2013

27. Sanchez, Timothy

59. Punzalan v. Mun. Board of Manila, 96 Phil. 46
92. Vera v. Fernandez, 89 SCRA 199
125. Commissioner Of Internal Revenue v. Philippine-Aluminum Wheels, Inc., G.R. No. 216161, 9
August 2017
158. CIR v. Sony Phils. Inc., 635 SCRA 234
191. Philippine Phosphate Fertilizer Corp. v. CIR, G.R. No. 141973, 28 June 2005
224. CIR v. Fortune Tobacco Corporation, GR No. 167274-75 & 192576, Sept. 11, 2013
28. Sapalit, Freida
60. Tolentino v. Secretary of Finance, 25 August 1994
93. Quezon City v. Ericta, 122 SCRA 759
126. CIR v. Filinvest, G.R. No. 163653, 19 July 2011
159. CIR vs. De La Salle University, Inc., GR No. 196596, November 9,
2016
192. Lu Do & Ym Corp. v. Central Bank, 108 Phil. 566
225. CIR v. First Express Pawnshop Company, Inc. 172045-46, 16 June 2009

29. Tadeo, Mary Larkspur

61. British American Tobacco v. Camacho, G.R. No. 163583, 15April 2009
94. Velasco v. Villegas, 120 SCRA 568
127. CIR v. Ledesma, G.R. No. L-17509, 30 January 1970
160. Medicard Philippines, Inc. vs. CIR, GR No. 222743, 5 April 2017
193. Banco Filipino v. CA, CTA, and CIR, 155682, 27 March 2007
226. CIR v. Citytrust, G.R. No. 150812, 22 August 2006

30. Torres, Brent Christian

62. Association of Customs Brokers v. City of Manila, 93 Phil. 107
95. Tio v. Videogram, 151 SCRA 208
128. CIR v. The Estate of Benigno P. Toda, Jr., G.R. No. L-147188
161. CIR v. Sony Phils. Inc., 635 SCRA 234
194. CIR vs. Far East Bank & Trust Company, GR No. 173854, 15 March 2010
227. RCBC v. CIR, G.R. No. 168498, 24 April 2007

31. Tubaña, Stephen Clifford

63. Abakada Guro Party List v. The Honorable Executive Secretary Eduardo Ermita, G.R. No.
168056, September 01, 2005
96. Ortigas v. Feati Bank, 94 SCRA 533
129. CIR v. Seagate Technology (Phils.), G.R. No. 153866, 11 February 2005
162. Commission Of Internal Revenue v. Hantex Trading Co., G.R. No. 136975, 31 March 2005
195. Metropolitan Bank & Trust Company v. The Commissioner Of Internal Revenue, G.R. No.
182582, 17 April 2017
228. CIR vs. Hambrecht & Quist Philippines, Inc., GR No. 169225, 17 November 2010

32. Ydia, Mary Eleanor

64. Francis A. Churchill v. Venancio Concepcion, G.R. No. 11572, September 22, 1916
97. Commissioner Of Internal Revenue v. Carlos Palanca, Jr., G.R. No. L-16626, 29 October 1966
130. CIR v. PLDT, 15 December 2005
163. Eugenio Perez v. The Court Of Tax Appeals, G. R. No. L-10507, 30 May 1958
196. f. Belle Corporation vs. CIR, GR No. 181298, 10 January 2011
g. See also Resolution on the Motion for Clarification dated March 2,
2011 on the same case in f. above
229. Philippine Journalists, Inc. vs. CIR, GR No. 162852, 16 December 2004

33. Zaldivar, Grethchen Louise

65. Casanovas v. Hord, 8 Phil 125
98. Progressive Development Corporation v. Quezon City, G.R. No. L-36081, 24 April 1989)
131. Contex v. CIR, 02 July 2004
164. Basilan Estates v. CIR, L-22492, 5 Sept. 1967
197. CIR vs. BPI, GR No. 178490, 7 July 2009
230. City of Manila vs. Grecia-Cuerdo, GR No. 175723, 4 February 2014