TAX2 ATTY.

DELA CRUZ CASE LIST

1. Jaime Soriano v. Secretary of Finance (G.R. No. 184450; January 24, 2017)
2. Carlos Superdrug v. DSWD (G.R. No. 166494; June 29, 2007)
3. Abakada Guro Party List v. Hon. Cesar Purisima (G.R. No. 166715; August 14,
2008)
4. Collector of Internal Revenue v. Batangas Transportation Company and Laguna-
Tayabas Bus Company (G.R. No. L-9692; January 6, 1958)
5. Lorenzo Oña v. Commissioner of Internal Revenue (G.R. No. L-19342; May 25,
1972)
6. Ovilles v. CIR ? *might be same with #22
7. CIR v. St. Luke’s Medical Center (G.R. No. 203514; February 13, 2017)
8. CIR v. De La Salle University (G.R. No. 196596; November 9, 2016)
9. PAGCOR v. BIR (G.R. No. 172087; March 15, 2011)
10. PAGCOR v. BIR (G.R. No. 215427; December 10, 2014)
11. Bloomberry Resorts & Hotels v. BIR (G.R. No. 212530; August 10, 2016)
12. Commissioner v. British Overseas Airways Corporation (BOAC) (G.R. No. L-
65773-74; April 30, 1987)
13. Air Canada v. CIR (G.R. No. 169507; January 11, 2016)
14. United Airlines v. CIR (G.R. No. 178788; September 29, 2010)
15. South African Airways v. CIR (G.R. No. 180356; February 16, 2010)
16. John Hay People’s Alternative v. Victor Lim (G.R. No. 119775; October 24, 2003)
17. Coconut Oil Refiners Association v. Hon. Ruben Torres (G.R. No. 132527; July
29, 2005)
18. CIR v. Procter & Gamble (G.R. No. L-66838; December 2, 1991)
19. CIR v. Wander Philippines (G.R. No. L-68375; April 15, 1988)
20. Greenhills Properties v. Commissioner (CTA No. 1604; May 17, 2018)
21. Cyanamid Philippines v. CA (G.R. No. 108067; January 20, 2000)
22. Obillos v. Commissioner (G.R. No. L-68118; October 29, 1985)
23. Gatchalian v. Collector of Internal Revenue (G.R. No. L-45425; April 29, 1939)
24. Collector of Internal Revenue v. Sinco Educational Corporation (G.R. L-9276;
October 23, 1956)
25. CIR v. CA (G.R. No. 124043; October 14, 1998)
26. Arthur Henderson v. Collector (G.R. No L-13049; February 28, 1961)
27. CIR v. John Manning (G.R. No. L-28398; August 6, 1975)
28. Frederick Fisher v. Wenceslao Trinidad (G.R. No. L-17518; October 30, 1922)
29. Wise & Co. v. Bibiano Meer (G.R. No. 48231; June 30, 1947)
30. CIR v. Goodyear Phils. (G.R. No. 216130; August 3, 2016)
31. CIR v. CA and A. Soriano Corporation (ANSCOR) (G.R. No. 108576; January 20,
1999)
32. Gutierrez v. Collector (G.R. No. L-19537; May 20, 1965)
33. Visayan Cebu Terminal v. Collector (G.R. No. L-12798; May 30, 1960)
34. CIR v. General Foods (G.R. No. 143672; April 24, 2003)
35. Kuenzle & Streiff v. CIR (G.R. Nos. L-12010 & L-12113; October 20, 1959)
36. Alhambra Cigar & Cigarette Manufacturing v. Collector (G.R. No. L-12026 &
12131; May 29, 1959)
37. C.F. Calanoc v. Collector (G.R. No. L-15922; November 29, 1961)
38. Commissioner v. Vda. De Prieto (G.R. No. L-13912; September 30, 1960)
39. CIR v. V.E. Lednicky (G.R. Nos. L-18169, L-18262, & L-21434; July 31, 1964)
40. CIR v. Bicolandia Drug (G.R. No. 148083; July 21, 2006)
41. Mercury Drug v. CIR (G.R. No. 164050; July 20, 2011)


42. Gutierrez v. Collector (G.R. No. L-19537; May 20, 1965) *different topic
43. Fernandez Hermanos v. CIR (G.R. No. L-21551; September 30, 1969)
44. Collector v. Goodrich International Rubber (G.R. No. L-22265; December 22,
1967)
45. Philex Mining v. CIR (G.R. No. 148189; April 16, 2008)
46. Mariano Zamora v. Collector (G.R. No. L-15290; May 31, 1963)
47. Atlas Consolidated Mining v. CIR (G.R. No. L-26911; January 27, 1981)
48. Tomas Calasanz v. CIR (G.R. No. L-26284; October 8, 1986)
49. CIR v. Aquafresh Seafoods (G.R. No. 170389; October 20, 2010)
50. Commissioner v. Vicente Rufino (G.R. Nos. L-33665-68; February 27, 1987)
51. CIR v. CTA and Smith Kline & French Overseas Co. (G.R. No. L-54108; January
17, 1984)
52. Philippine American Life Insurance v. CTA (CA G.R. SP No. 31283; April 25,
1995)
53. CIR v. Marubeni Corporation (G.R. No. 137377; December 18, 2001)
54. Consolidated Mines v. CTA (G.R. Nos. L-18843-44; August 29, 1974)
55. Yutivo Sons Hardware v. CTA and CIR (G.R. No. L-13203; January 28, 1961)
56. Eugenio Perez v. CTA (G.R. No. L-9193; May 29, 1957)
57. CIR v. Aurelio Reyes (G.R. No. l-8685; January 31, 1957)
58. CIR v. The Estate of Benigno Toda, Jr. (G.R. No. 147188; September 14, 2004)
59. People v. Judy Anne Santos (CTA Crim Case No. O-012; January 16, 2013)
60. People v. Joel Mendez (CTA Crim Case No. O-013; January 5, 2011)
61. BPI v. CIR (G.R. No. 139736; October 17, 2005)
62. ING Bank v. CIR (G.R. No. 167679; July 22, 2015)
63. CIR v. Procter & Gamble (G.R. No. L-66838; April 15, 1988)
64. Marubeni Corporation v. CIR (G.R. No. 76573; September 14, 1989)
65. CIR v. SC Johnson and CA (G.R. No. 127105; June 25, 1999)
66. Golden Arches Development Corporation v. CIR (CTA EB No. 465; November
26, 2009)
67. Deutsche Bank v. CIR (G.R. No. 188550; August 19, 2013)