1.

Azanza
2. Cartagena
3. Marquez
4. Pampilon

1. Conwi v. Court of Tax Appeals, G.R No. 48532, August 31, 1992
2. Republic v. Manila Electric Company, G.R. No. 131314, November 15, 2002
3. Conwi v. Court of Tax Appeals, G.R No. 48532, August 31, 1992
4. Fisher v. Trinidad, G.R. No. L-17518, October 30, 1922

1. Madrigal v. Rafferty, G.R. No. L-12287, August 7, 1918

2. Eisner v. Macomber, 252 U.S. 426 (1920)
3. Commissioner v. Glenshaw Glass Co., 348 U.S. 426 (1955)
4. Madrigal v. Rafferty, G.R. No. L-12287, August 7, 1918

1. Chamber of Real Estate and Builders Association v. Romulo, G.R. No. 160756, March 9, 2010
2. Madrigal v. Rafferty, G.R. No. L-12287, August 7, 1918
3. Eisner v. Macomber, 252 U.S. 426 (1920)
4. Fisher v. Trinidad, G.R. No. L-17518, October 30, 1922

1. Commissioner v. Manning, G.R. No. L-28329, August 7, 1975

2. Commissioner v. Court ofAppeals, G.R. No. 108576, January 20, 1999
3. Murphy v. IRS, 493 F.3d 170 (2007)
4. Commissioner v. Glenshaw Glass Co., 348 U.S. 426 (1955

1. Commissioner v. Court of Appeals, G.R. No. 108576, January 20, 1999 Commissioner v.
2. Glenshaw Glass Co., 348 U.S. 426 (1955)
3. Cesarini v. U.S., 428 F.2d 812 (6th Cir. 1970).
4. Old Colony Trust Co. v. Commr., 279 U.S. 716 (1929)

1. Eisner v. Macomber, 252 U.S. 426 (1920)

2. Helvering v. Bruun, 369 U.S. 461 (1940)
3. Helvering v. Horst, 311 U.S. 112 (1940)
4. North American Oil Consolidated v. Burnet, 286 U.S. 417 (1932)

1. Mandarin Hotels v. CIR, CTA Case No. 5046, March 24, 1997
2. Consolidated Mines v. Court of Tax Appeals, G.R. Nos. L-18843, L-18844, L-11853, & L-18854,
August 29, 1974.
3. CIR v. Isabela Cultural Corp., G.R. No. 172231, February 12, 2007
4. Sproull v. Commissioner, 16 T.C. 244 (1951)

1. Pulsifer v. Commissioner, 64 T.C. 245 (1975)

2. U.S. v. Anderson, 269 U.S. 422 (1926).
3. U.S. v. General Dynamics, 481 U.S. 289 (1987)
4. CIR v. Isabela Cultural Corp., G.R. No. 172231, February 12, 2007