This document contains summaries of 16 cases from the Philippines involving the Commissioner of Internal Revenue. The cases span from 1918 to 2015 and deal with various tax issues and disputes that were adjudicated in courts. Many involve the Commissioner of Internal Revenue as a petitioner appealing tax-related rulings from lower courts. The cases cover a wide range of tax topics and provide legal precedents for interpreting and applying the Philippines' tax code over nearly a century of jurisprudence.
This document contains summaries of 16 cases from the Philippines involving the Commissioner of Internal Revenue. The cases span from 1918 to 2015 and deal with various tax issues and disputes that were adjudicated in courts. Many involve the Commissioner of Internal Revenue as a petitioner appealing tax-related rulings from lower courts. The cases cover a wide range of tax topics and provide legal precedents for interpreting and applying the Philippines' tax code over nearly a century of jurisprudence.
This document contains summaries of 16 cases from the Philippines involving the Commissioner of Internal Revenue. The cases span from 1918 to 2015 and deal with various tax issues and disputes that were adjudicated in courts. Many involve the Commissioner of Internal Revenue as a petitioner appealing tax-related rulings from lower courts. The cases cover a wide range of tax topics and provide legal precedents for interpreting and applying the Philippines' tax code over nearly a century of jurisprudence.
COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. COURT OF APPEALS, CITYTRUST BANKING CORPORATION and COURT OF TAX APPEALS, respondents.
2. South African Airways vs CIR G.R. No. 180356
3. G.R. No. L-12287 August 7, 1918
VICENTE MADRIGAL and his wife, SUSANA PATERNO, plaintiffs-appellants, vs. JAMES J. RAFFERTY, Collector of Internal Revenue, and VENANCIO CONCEPCION, Deputy Collector of Internal Revenue, defendants-appellees. 4. Commissioner v. Wilcox 327 U.S. 404 (1946) (US CASE)
5. G.R. No. 78953 July 31, 1991
COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. MELCHOR J. JAVIER, JR. and THE COURT OF TAX APPEALS, respondents.
6. G.R. No. L-66416 March 21, 1990
COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. TOURS SPECIALISTS, INC., and THE COURT OF TAX APPEALS, respondents. 7. G.R. No. L-53961 NATIONAL DEVELOPMENT COMPANY, petitioner, vs. COMMISSIONER OF INTERNAL REVENUE, respondent.
8. G.R. No. L-65773-74 April 30, 1987
COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. BRITISH OVERSEAS AIRWAYS CORPORATION and COURT OF TAX APPEALS, respondents.
9. G.R. No. 137377 December 18, 2001
COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. MARUBENI CORPORATION, respondent.
10. G.R. No. 197117 April 10, 2013
FIRST LEPANTO TAISHO INSURANCE CORPORATION, Petitioner, vs. COMMISSIONER OF INTERNAL REVENUE, Respondent.
11. G.R. No. L-13049 February 28, 1961
ARTHUR HENDERSON, petitioner, vs. COLLECTOR OF INTERNAL REVENUE, respondent. 12. G.R. No. 96016 October 17, 1991 COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. THE COURT OF APPEALS and EFREN P. CASTANEDA, respondents.
13. G.R. No. 108576 January 20, 1999
COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. THE COURT OF APPEALS, COURT OF TAX APPEALS and A. SORIANO CORP., respondents.
14. G.R. No. L-24059 November 28, 1969
C. M. HOSKINS & CO., INC., petitioner, vs. COMMISSIONER OF INTERNAL REVENUE, respondent.
15. G.R. No. 172231 February 12, 2007
COMMISSIONER OF INTERNAL REVENUE, Petitioner, vs. ISABELA CULTURAL CORPORATION, Respondent. 16. G.R. No. 167679 July 22, 2015 ING BANK N.V., engaged in banking operations in the Philippines as ING BANK N.V. MANILA BRANCH,Petitioner, vs. COMMISSIONER OF INTERNAL REVENUE, Respondent.