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Philippine Bank of Communications v Commissioner of Internal Revenue, Court of Tax Appeals and Court of Appeals    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Commissioner of Internal Revenue v Mitsubishi Metal Corporation	181 SCRA 214	Supreme Court of the Philippines	Philippines				11
Commissioner of Internal Revenue v Philippine American Life Insurance Co	244 SCRA 446	Supreme Court of the Philippines	Philippines				13
(1981) 108 Scra 142	(1981) 108 SCRA 142	Supreme Court of the Philippines	Philippines	circa 1981			10
Commissioner of Internal Revenue v TMX Sales, Inc	205 SCRA 184	Supreme Court of the Philippines	Philippines				20
26 Sec 8	26 SEC 8		United States				4
First Instance of Tayabas and Collector of Internal Revenue	52 Phil 803		Philippines				28
8 Scra 367	8 SCRA 367	Supreme Court of the Philippines	Philippines				5
Government Service Insurance System v Court of Appeals	218 SCRA 233	Supreme Court of the Philippines	Philippines				21
Albay	186 SCRA 198	Supreme Court of the Philippines	Philippines				8
Molina v Rafferty	37 Phil 545		Philippines				17
Benguet Consolidated Mining Co v Pineda	98 Phil 711		Philippines				18
People v Castaneda	165 SCRA 327	Supreme Court of the Philippines	Philippines				18
People v Hernandez	59 Phil 272		Philippines				10
Commission of Internal Revenue v Tokyo Shipping Co , Ltd	244 SCRA 332	Supreme Court of the Philippines	Philippines				26
People v Lim	108 Phil 1091		Philippines				21
(1974) 61 Scra 236	(1974) 61 SCRA 236	Supreme Court of the Philippines	Philippines	circa 1974			2
Philippine Petroleum Corporation v Municipality of Pililla, Rizal	198 SCRA 82	Supreme Court of the Philippines	Philippines				11
29 Sec 69	29 SEC 69		United States				2
Philippines v PLDT	26 SCRA 620	Supreme Court of the Philippines	Philippines				21
Attys. Beramo and Berbaño	201 SCRA 299	Supreme Court of the Philippines	Philippines				21
Province of Tarlac v Alcantara	216 SCRA 790	Supreme Court of the Philippines	Philippines				12
Coca Cola Export Corporation v Commissioner of Internal Revenue	(1974) 56 SCRA 5	Supreme Court of the Philippines	Philippines	circa 1974			7
Republic of the Philippines v Rabbit Bus Lines, Inc	32 SCRA 211	Supreme Court of the Philippines	Philippines	circa 1974			13
231 Scra 202	231 SCRA 202	Supreme Court of the Philippines	Philippines	circa 1974			6
Republic v Intermediate Appellate Court	209 SCRA 90	Supreme Court of the Philippines	Philippines	circa 1974			21
Beronilla v Government Service Insurance System	36 SCRA 44	Supreme Court of the Philippines	Philippines	circa 1974			7
Tax Appeals and Commissioner of Internal Revenue	256 SCRA 667	Supreme Court of the Philippines	Philippines	circa 1974			9
Tan Guan v CTA	19 SCRA 903	Supreme Court of the Philippines	Philippines	circa 1974			12
Commissioner of Internal Revenue v Court of Appeals	240 SCRA 368	Supreme Court of the Philippines	Philippines	circa 1974			14
ACCRA Investments Corporation v Court of Appeals	204 SCRA 957	Supreme Court of the Philippines	Philippines	circa 1974			36