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KER & CO , LTD v JOSE B LINGAD, as Acting Commissioner of Internal Revenue   flag 

[1971] PHSC 118
Supreme Court of the Philippines
Philippines
30th April, 1971

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Salisbury v Brooks 94 SE 117; 81 WVa 233 United States flag 6
Commissioner of Internal Revenue v Constantino (1970) 31 SCRA 779 Supreme Court of the Philippines Philippines circa 1970 flag 5

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