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Kurt Nilsen, Dagpin Lunogren, Helge Helgsesen, in their capacity as crew members of the S/S "Fernside" and MacOndray & Co, Inc , in its capacity agent of the S/S "Fernside" v Commissioner of Customs    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
(1975) 64 Scra 569	(1975) 64 SCRA 569	Supreme Court of the Philippines	Philippines	circa 1975			1
Commissioner of Internal Revenue v PJ Kiener Co Ltd	(1975) 65 SCRA 142	Supreme Court of the Philippines	Philippines	circa 1975			9
Nasiad v CTA	(1974) 61 SCRA 238	Supreme Court of the Philippines	Philippines	circa 1974			10
(1974) 56 Scra 6	(1974) 56 SCRA 6	Supreme Court of the Philippines	Philippines	circa 1974			1
(1974) 58 Scra 522	(1974) 58 SCRA 522	Supreme Court of the Philippines	Philippines	circa 1974			1
(1974) 60 Scra 52	(1974) 60 SCRA 52	Supreme Court of the Philippines	Philippines	circa 1974			2
(1974) 56 Scra 194	(1974) 56 SCRA 194	Supreme Court of the Philippines	Philippines	circa 1974			1
(1969) 28 Scra 216	(1969) 28 SCRA 216	Supreme Court of the Philippines	Philippines	circa 1969			3
(1968) 25 Scra 809	(1968) 25 SCRA 809	Supreme Court of the Philippines	Philippines	circa 1968			5
(1967) 20 Scra 234	(1967) 20 SCRA 234	Supreme Court of the Philippines	Philippines	circa 1967			7
Balbas v Domingo	(1967) 21 SCRA 444	Supreme Court of the Philippines	Philippines	circa 1967			7
(1967) 21 Scra 1111	(1967) 21 SCRA 1111	Supreme Court of the Philippines	Philippines	circa 1967			4
Commissioner v Priscila Estate	120 Phil 125		Philippines	circa 1975			3
Castro v Collector of Internal Revenue	114 Phil 1032		Philippines	circa 1975			3
Sanchez v Commissioner of Customs	102 Phil 37		Philippines	circa 1975			10
Commissioner of Internal Revenue v Ayala Securities Corporation	70 SCRA 204	Supreme Court of the Philippines	Philippines				10
	58 SCRA 618	Supreme Court of the Philippines	Philippines				5
United States v Steamship Rubi	32 Phil 228		Philippines				7
24 Scra 198	24 SCRA 198	Supreme Court of the Philippines	Philippines				12
Phil Guaranty Co , Inc v CIR	15 SCRA 1	Supreme Court of the Philippines	Philippines				11