Cases from last week:

1. Commissioner vs. Arnoldus Carpentry Shop, Inc., G.R. No. 71122, 25 March 1988
(Deductions, How Construed)
2. Commissioner vs. General Foods Phils. Inc., G.R. No. 143672, 24 April 2003
(Ordinary and Necessary Expenses)
3. C. M. Hoskins & Co., Inc. vs. Commissioner, G.R. No. L-24059, 28 November 1969
(Reasonableness of Deductions)
4. Consolidated Mines, Inc. vs. Court of Tax Appeals, G.R. No. L-18843 and L-18844,
29 August 1974 (Proof of Deductions)
5. Roxas vs. CTA and Commissioner, G.R. No. L-25043,26 April 1968 (Contributions as
Deductible Expenses)
6. Commissioner vs. Palanca, G.R. No. L-16626, 29 October 1966 (Tax Obligations as
Deduction)
7. Plaridel Surety And Insurance Company vs. Commissioner, G.R. No. L-21520, 11
December 1967 (Closed and Completed Transaction for Claims of Loss)
8. Collector vs. Good Rich International Rubber Co., G.R. No. L-22265, 22 December
1967 (Bad Debts)
9. Basilan Estates Inc. vs. Collector, G.R. No. L-22492, 05 September 1967
(Depreciation)

Additional cases:

10. CIR vs. Asian Transmission Corporation, G.R. No. 179617, 19 January 2011 (Duty
to Withhold)
11. CIR vs. Philippine Airlines, G.R. No. 179259, 25 September 2013 (MCIT)
12. Cyanamid Philippines, Inc. vs. Commissioner, G.R. No. 108067, 20 January 2000
(Improperly Accumulated Earnings Tax)
13. Dizon vs. Court of Tax Appeals, G.R. No. 140944, 30 April 2008 (Estate Tax)
14. De Guzman vs. De Guzman, G.R. No. L-29276, 18 May 1978 (Estate Tax)
15. Lladoc vs. Commissioner, G.R. No. L-19201, 16 June 1965 (Donor's Tax)
16. Commissioner vs. B.F. Goodrich Philippines, G.R. No. 104171, 24 February 1999
(Arm's Length Transaction)