1.

2.
3.
4.
5.

Gerochi v. DOE, G.R. 159796, 17 July 2007

Lorenzo v. Posadas, 64 Phil 353 (1937)
Tolentino v. Secretary of Finance, 235 SCRA 630 (1994)
Tio v. Videogram Regulatory Board, 151 SCRA 208 (1987)
Lutz v. Araneta, 98 Phil 150 (1955)

6. Esso v. CIR, 175 SCRA 149 (1989)

7. Benguet v. CBAA, 210 SCRA 579 (1992)
8. Philippine Acetylene v. CIR, 20 SCRA 1056 (1967)
9. Maceda v. Macaraig, 197 SCRA 771 (1991)
10. Maceda v. Macaraig, 223 SCRA 217 (1993)
11. CIR v. John Gotamco, 148 SCRA 36 (1987)
12. Villanueva v. City of Iloilo, 26 SCRA 578 (1968)
13. CIR v. CA, 242 SCRA 289 (1995)
14. Assoc. of Customs Brokers v. Municipal Board, 93 Phil 107 (1953)
15. Chavez v. Ongpin, 186 SCRA 331 (1990)
16. Roxas v. CTA, 23 SCRA 276 (1968)
17. Tanada v. Angara, 272 SCRA 18 (1997)
18. Tan v. del Rosario, 237 SCRA 324 (1994)
19. CIR v. Santos, 277 SCRA 617 (1997)
20. Sison v. Ancheta, 130 SCRA 654 (1984)
21. Kapatiran v. Tan, 163 SCRA 371 (1988)
22. Reyes v. Almanzor, 196 SCRA 322 (1991)
23. Maceda v. ERB, 192 SCRA 363 (1990)
24. Basco v. PAGCOR, 197 SCRA 52 (1991)
25. Pepsi-Cola v. City of Butuan, 24 SCRA 789 (1968)
26. Lozada v. Comelec, 120 SCRA 337 (1983)
27. Gonzales v. Marcos, 65 SCRA 624 (1975)
28. Chavez v. PCGG, 299 SCRA 744 (1998)
29. Pascual v. Sec. of Public Works, 110 SCRA 331 (1960)
30. Gaston v. RPB, 158 SCRA 626 (1988)
31. Mactan Cebu Airport v. Marcos, supra.
32. CIR v. British Overseas Airway Corp., 149 SCRA 395 (1987)
33. CIR v. Japan Airlines, 202 SCRA 450 (1991)
34. Air Canada v. CIR, (CA) Case No. 6572, 22 December 2004
35. Iloilo Bottlers v. City of Iloilo, 164 SCRA 607 (1988)
36. Villegas v. Hiu Chiong Tsai Pao, 86 SCRA 270 (1978)
37. CIR v. CA & Alhambra Ind., 267 SCRA 557 (1997)
38. Tiu v. CA, 301 SCRA 278 (1999)
39. Mla. Race Horse v. dela Fuente, 88 Phil 60 (1951)
40. Eastern Theatrical v. Alfonso, 83 Phil 852 (1949)
41. Shell v. Vano, Mun. Treas. of Cordova, Cebu, 94 Phil 389 (1954)
42. City of Baguio v. de Leon, 25 SCRA 938 (1968)
43. Am. Bible Society v. City of Manila, 101 Phil 386 (1957)
44. Abra Valley College v. Aquino, 162 SCRA 106 (1988)
45. CIR v. CA, CTA and YMCA, 298 SCRA 83 (1998)
46. CIR v. CA, CTA and Ateneo, 271 SCRA 605 (1997)
47. Gonzales v. Macaraig, 191 SCRA 452 (1990)
48. CIR v. Santos, 277 SCRA 617 (1997)
49. San Miguel Corp. v. Avelino, 89 SCRA 69 (1979)
50. Wells Fargo Bank v. Collector, 70 Phil 325 (1940)
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51. Collector v. de Lara, 102 Phil 813 (1958)

52. CIR v. S.C. Johnson and Son, Inc., 309 SCRA 87 (1999)
53. Sanchez v. Collector, 97 Phil 687 (1955)
54. City of Mla. v. Interisland Gas Service, 99 Phil 847 (1956)
55. Republic v. Gonzales, 13 SCRA 633 (1965)
56. Delpher Traders Corp. v. IAC, 157 SCRA 349 (1988)
57. Yutivo v. CTA, 1 SCRA 160 (1961)
58. Greenfield v. Meer, 77 Phil 394 (1946)
59. PLDT v. City of Davao, 363 SCRA 522 (2001)
60. PLDT v. City of Davao, G.R. 143867, March 25, 2003
61. Juan Luna Subd. V. M. Sarmiento, 91 Phil 371 (1952)
62. Surigao Corp. Min. v. Collector, 9 SCRA 728 (1963)
63. Commissioner v. CA and ROH Auto, 240 SCRA 368 (1995)
64. People v. Castaneda, 165 SCRA 327 (1988)
65. Pascual v. CIR, 166 SCRA 560 (1988)
66. Republic v. IAC, 196 SCRA 335 (1991)
67. CIR v. Marubeni Corp., 372 SCRA 576 (2001)
68. Atlas Fertilizer v. Commissioner, 100 SCRA 556( 1980)
69. Commissioner v. Phil. Ace Line, 25 SCRA 912 (1968)
70. Com. v. RTN Mining, 202 SCRA 137 (1991); 207 SCRA 549 (1992)
71. Davao Light v. Com., 22 SCRA 122 (1972)
72. Tan Kim Kee v. CTA, 7 SCRA 670 (1963)
73. NPC v. RTC Presiding Judge, Cagayan de Oro, 190 SCRA 477 (1990)
74. Davao Gulf v. CIR, 293 SCRA 76 (1998)
75. Wonder Mech v. CTA, 64 SCRA 555 (1975)
76. Reagan v. CIR, 30 SCRA 968 (1969)
77. Com. v. PJ Kiener, 65 SCRA 142 (1975)
78. Com. v. CA and YMCA, 298 SCRA 83 (1998)
79. Misamis Oriental Assoc. v. DOF, 238 SCRA 63 (1994)
80. Com. of Customs v. Phil Acetylene Company, 39 SCRA 70 (1971)
81. Mla. Electric Co. v. Vera (Tabios), 67 SCRA 352 (1975)
82. Tuzon v. CA, 212 SCRA 739 (1992)
83. Umali v. Estanislao, 209 SCRA 446 (1992)
84. La Suerte v. CTA, 134 SCRA 29 (1985)
85. Com. v. CA, 261 SCRA 236 (1996)
86. CIR v. CA, 267 SCRA 557 (1997)
87. Hilado v. Collector, 100 Phil 288 (1956)
88. Republic v. Oasan, 99 Phil 934 (1956)
89. Collector v. La Tondena, 5 SCRA 665 (1962)
90. Hijo Plantation v. CB, 164 SCRA 192 (1988)
91. CIR v. Filipinas Cia de Seguros, 107 Phil 1055 (1960)
92. Cebu Portland v. Collector, 25 SCRA 789 (1968)
93. Comm. v. Mega General, 166 SCRA 166 (1988)
94. ABS-CBN v. CTA, 108 SCRA 142 (1981)
95. Comm. v. Telefunken, 249 SCRA 401 (1995)
96. Aragon v. George, 85 Phil 246 (1949)
97. Tiongco v. PVB, 212 SCRA 176 (1992)
98. Pecson v. CA, 222 SCRA 580 (1993)

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