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Commissioner of Internal Revenue v British Overseas Airways Corporation and Court of Tax Appeals

[1987] PHSC 162

Supreme Court of the Philippines

Philippines

30th April, 1987

Legislation Cited

Legislation Name	Provision
Income Tax Regulations (WA)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Mentholatum v Mangaliman	72 Phil 524		Philippines				36
Rafferty and Concepcion	38 Phil 414		Philippines				33
British Traders' Insurance Co , Ltd v Commissioner of Internal Revenue	13 SCRA 719	Supreme Court of the Philippines	Philippines				11
Howden & Co v Collector of Internal Revenue	13 SCRA 601	Supreme Court of the Philippines	Philippines				8
Commissioner of Internal Revenue v United Lines Co	5 SCRA 175	Supreme Court of the Philippines	Philippines				8
Manila Gas Co v Collector of Internal Revenue	62 Phil 895		Philippines				5
Del Rosario and Peligon	96 Phil 23		Philippines				4
Commissioner v Hawaiian Philippine Co	(1939) 100 F2d 988		United States	circa 1939	Westlaw		3
4 P 11	4 P 11			circa 1939			1

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