Basic Taxation Law

I. Optional References: (You may opt to use other textbooks.)

1. Tax Law and Jurisprudence by Vitug and Acosta;
2. Tax Principles and Jurisprudence by Justice Japar B. Dimaampao; and
3. Codal

II. Cases: Submit 10 digested cases every meeting in chorological order.

1. Lutz v. Araneta GR No. L-7859 12/22/1955
2. Vera v. Fernandez GR No. L-31364 03/30/1979
3. Commissioner v. Algue, Inc. GR No. L-28896 02/17/1988
4. Pesi-Cola v. Municipality of Tanauan G.R. No. L-31156 02/27/1976
5. Sison v. Ancheta GR No. 59431 07/25/1984
6. Tio v. Videogram Regulatory Board GR No. 75697 06/19/1987
7. Luzon Stevoring Co. v. CTA GR No. L-30232 07/29/1988
8. Pascual v. Secretary of Public Works G.R. No. L-10405 12/29/1960
9. Gomez v. Palomar GR No. 23645 10/29/68
10. Pepsi-Cola v. City of Butuan GR No. L-22814 08/28/1968
11. LRTA v. CBAA GR No. 123316 10/12/2000
12. MIAA v. Court of Appeals GR No. 155650 07/20/2006
13. CIR v. MJ Lhuiller Pawnshop, Inc. G.R. No. 150947 07/15/2003
14. Villegas v. Hiu Chiong Tsai Pao Ho G.R. No. L-29646 11/10/1978
15. Ormoc Sugar Co., Inc. v. The Treasurer of Ormoc City GR No. L-23794
02/17/1968
16. American Bible Society v. City of Manila G.R. No. L-9637 04/30/1957
17. City of Baguio v. De Leon G.R. No. L-24756 10/31/1968
18. Cagayan Electric v. CIR G.R. No. L-60126 09/25/1985
19. Casanovas v. Hord G.R. No. 3473 03/22/1907
20. RCPI v. Provincial Assessor G.R. No. 144486 04/13/2005
21. Lladoc v. CIR G.R. No. L-19201 06/16/1965
22. Abra Valley College v. Aquino G.R. No. L-39086 06/15/1988
23. The Roman Catholic Bishop of Nueva Segovia v. The Provincial Board
of Ilocos Norte G.R. No. L-27588 12/31/1927
24. Lung Center of the Philippines v. Quezon City G.R. No. 144104
06/29/2004
25. Commissioner of Internal Revenue v. CA & YMCA G.R. No. 124043
10/14/1998
26. Republic of the Philippines v. Heirs of Cesar Jalandoni G.R. No. L-18384
09/20/1965
27. Philippine Acetylene Co., Inc. v.CIR & CTA G.R. No. L-19707
08/17/1967
28. Contex Corp. v. Hon. Commissioner of the Internal Revenue G.R. No.
151135 07/02/2004
29. Commissioner of Internal Revenue v. Seagate Technology
(Philippines)G.R. No. 153866 02/11/2005
30. Commissioner of Internal Revenue v. Estate of Benigno Toda, Jr. G.R.
No. 147188 09/14/2004
31. Conwi v. CIR G.R. No. 48532 08/31/1992
32. Madrigal v. Rafferty G.R. No. L-12287 08/07/1918
33. CIR v. Marubeni Corp. G.R. No. 137377 12/18/2001
34. National Development Co. v. CIR G.R. No. L-53961 06/30/1987
35. CIR v. Henderson G.R. No. L-12954 02/28/1961
36. Limpan Investment Corp. v. CIR G.R. No. L-21570 07/26/1966
37. CIR v. PAL G.R. No. 160528 10/09/2006
38. CIR v. CA & ANSCOR G.R. No. 108576 01/20/1999
39. Bibiano V. Bañas, Jr. v. Court of Appeals G.R. No. 102967 02/10/2000
40. CIR v. Central Luzon Drug Corp. G.R. No. 159647 04/15/2005
41. CIR v. Central Luzon Drug Corp. G.R. No. 148512 06/26/2006
42. Bicolandia Drug Corp. v. CIR G.R. No. 142299 06/22/2006
43. CIR v. Central Luzon Drug Corp. G.R. No. 159610 06/12/2008
44. CIR v. Isabela Cultural Corp. G.R. No. 172231 02/12/2007
45. Basilan Estates, Inc. v. CIR & CTA G.R. No. L-22492 09/05/1967
46. Hospital de San Juan de Dios v. CIR G.R. No. 31305 05/10/1990
47. CIR v. General Foods (Phils.), Inc. G.R. No. 143672 04/24/2003
48. CM Hoskins & Co., Inc. v. CIR G.R. No. L-24059 11/28/1969
49. Santiago Gancayco v. CIR G.R. No. L-13325 04/20/1961
50. CIR v. Itogon-Suyoc Mines, Inc. & CTA G.R. No. L-25299 07/29/1969
51. Marcelo Steel Corp. v. CIR G.R. No. L-12401 10/31/1961
52. PICOP V. CA, CIR & CTA G.R. Nos. 106949-50 12/01/1995
53. China Banking Corp. v. CA, CIR & CTA G.R. No. 125508 07/19/2000
54. Lorenzo T. Oña v. CIR G.R. No. L-19342 May 25, 1972
55. Mariano P. Pascual and Renato P. Dragon v. CIR & CTA G.R. No. 78133
10/18/1988
56. Obillos v. CIR G.R. No. L-68118 10/29/1985
57. Afisco Insurance Corp. v. CA, CTA & CIR G.R. No. 112675 01/25/1999
58. Eufemia Evangelista v. CIR & CTA G.R. No. L-9996 10/15/1957
59. CIR v. Procter & Gamble G.R. No. L-66838 12/02/1991
60. Cyanamid Phil., Inc. v CA, CTA & CIR G.R. No. 108067 01/20/2000

*Assignment: From cover to cover.

Good Luck.
-Atty. Enrique A. Gallardo