Commissioner of Internal Revenue v the Court of Appeals, Court of Tax Appeals and a Soriano Corporation

[1999] PHSC 9

Supreme Court of the Philippines

Philippines

20th January, 1999

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
[1995] Public Administration Review 4852	[1995] Public Administration Review 4852	Public Administration Review	United States	circa 1995		2
42 PD 1994	42 PD 1994		United Kingdom	circa 1994		2
McDonald's Restaurants of Illinois Inc v Commissioner of Internal Revenue	688 F2d 520	United States Court of Appeals, Seventh Circuit	United States	14 Sep 1982	WorldLII	8
United States v Davis	397 US 301; 90 SCt 1041; 25 L Ed 2d 323	United States Supreme Court	United States	27 Apr 1970	WorldLII	34
Blount v Commissioner of Internal Revenue	425 F2d 921	United States Court of Appeals, Second Circuit	United States	5 Nov 1969	WorldLII	2
Carle Montanari Inc v American Export Isbrandtsen Lines Inc W	386 F2d 839; 261 FSupp 597	United States Court of Appeals, Second Circuit	United States	12 Dec 1967	WorldLII	14
Levin v Commissioner of Internal Revenue	385 F2d 521	United States Court of Appeals, Second Circuit	United States	11 Oct 1967	WorldLII	10
Commissioner of Internal Revenue v Berenbaum	369 F2d 337	United States Court of Appeals, Tenth Circuit	United States	2 Dec 1966	WorldLII	10
Gloninger v Commissioner of Internal Revenue	339 F2d 211	United States Court of Appeals, Third Circuit	United States	1 Dec 1964	WorldLII	2
Himmel v Commissioner of Internal Revenue	338 F2d 815	United States Court of Appeals, Second Circuit	United States	24 Sep 1964	WorldLII	12
McGinty v Commissioner of Internal Revenue	325 F2d 820	United States Court of Appeals, Second Circuit	United States	16 Oct 1963	WorldLII	9
Bradbury v Commissioner of Internal Revenue	298 F2d 111	United States Court of Appeals, First Circuit	United States	15 Jan 1962	WorldLII	26
Heman v Commissioner of Internal Revenue	283 F2d 227	United States Court of Appeals, Eighth Circuit	United States	25 Oct 1960	WorldLII	17
Cobb v Callan Court Co	274 F2d 532	United States Court of Appeals, Fifth Circuit	United States	29 Jan 1960	WorldLII	10
United States v Fewell	255 F2d 496	United States Court of Appeals, Fifth Circuit	United States	23 May 1958	WorldLII	27
Slaughter v W F Fleming	248 F2d 943	United States Court of Appeals, Fourth Circuit	United States	18 Oct 1957	WorldLII	12
Phelps v Commissioner of Internal Revenue	247 F2d 156	United States Court of Appeals, Ninth Circuit	United States	24 Jul 1957	WorldLII	8
Ferro v Commissioner of Internal Revenue	(1957) 242 F2d 838	United States Court of Appeals, Third Circuit	United States	20 Mar 1957	WorldLII	23
Northup v United States	240 F2d 304	United States Court of Appeals, Second Circuit	United States	8 Jan 1957	WorldLII	28
Commissioner of Internal Revenue v W Pope	239 F2d 881	United States Court of Appeals, First Circuit	United States	8 Jan 1957	WorldLII	8
Boyle v Commissioner of Internal Revenue	187 F2d 557	United States Court of Appeals, Third Circuit	United States	22 Dec 1950	WorldLII	20
Commissioner of Internal Revenue v Estate of Bedford	325 US 283; 89 L Ed 1611; 65 SCt 1157	United States Supreme Court	United States	21 May 1945	WorldLII	50
Helvering v Griffiths	318 US 371; 87 L Ed 843; 63 SCt 636	United States Supreme Court	United States	1 Mar 1943	WorldLII	44
Gregory v Helvering	293 US 465; 69 F2d 809; 79 L Ed 596; 55 SCt 266	United States Supreme Court	United States	7 Jan 1935	WorldLII	439
Posados v Warner, Barnes & Co	279 US 340; 73 L Ed 729; 49 SCt 333	United States Supreme Court	United States	22 Apr 1929	WorldLII	5
Taft v Bowers	278 US 470; 73 L Ed 460; 49 SCt 199	United States Supreme Court	United States	18 Feb 1929	WorldLII	19
United States v Phellis	257 US 156; 66 L Ed 180; 42 SCt 63	United States Supreme Court	United States	21 Nov 1921	WorldLII	39
Eisner v Macomber	252 US 189; 64 L Ed 521; 40 SCt 189	United States Supreme Court	United States	16 Apr 1919	WorldLII	236
Doyle v Mitchell Bros Co	247 US 179; 38 SCt 467; 62 L Ed 1054; 67 L Ed 1054	United States Supreme Court	United States	20 May 1918	WorldLII	67
Towne v Eisner	245 US 425; 245 US 418; 62 L Ed 372; 38 SCt 158	United States Supreme Court	United States	7 Jan 1918	WorldLII	119
Stratton's Independence v Howbert	231 US 339; 231 US 399; 58 L Ed 285; 34 SCt 136	United States Supreme Court	United States	1 Dec 1913	WorldLII	45
Gibbons v Mahon	136 US 549; 34 L Ed 525; 10 SCt 1057	United States Supreme Court	United States	19 May 1890	WorldLII	12
Philippine Refining Co v CA	326 Phil 680		Philippines	circa 1945		6
315 Phil 807	315 Phil 807		Philippines	circa 1945		2
Commissioner of Internal Revenue v Court of Appeals	312 Phil 337		Philippines			6
Neff v US	301 F2d 330		United States		Westlaw	3
Helvering v Commissioner	293 US 570; 79 L Ed 669; 55 SCt 100	United States Supreme Court	United States		Westlaw	11
Bains v United States	289 F2d 644		United States		Westlaw	5
Commissioner of Internal Revenue v Philippine American Life Insurance Co	244 SCRA 446	Supreme Court of the Philippines	Philippines			13
Province of Tarlac v Alcantara	216 SCRA 790	Supreme Court of the Philippines	Philippines			12
Conwi v CTA	213 SCRA 83	Supreme Court of the Philippines	Philippines			3
Procter and Gamble Phil Mfg Corporation	204 SCRA 377	Supreme Court of the Philippines	Philippines			20
Binalay v Manalo	195 SCRA 374	Supreme Court of the Philippines	Philippines			17
Cohen v US	192 FSupp 216		United States		Westlaw	3
Boman Environmental Development Corporation v CA	167 SCRA 540	Supreme Court of the Philippines	Philippines			9
People v Castaneda	165 SCRA 327	Supreme Court of the Philippines	Philippines			18
Sese v Intermediate Appellate Court	152 SCRA 585	Supreme Court of the Philippines	Philippines			21
Commissioner of Internal Revenue v Rufino	148 SCRA 42	Supreme Court of the Philippines	Philippines			3
Pilar Dev Corporation v Intermediate Appellate Court	146 SCRA 215	Supreme Court of the Philippines	Philippines			26
De Nobili Cigar Co v Commissioner	143 F2d 436		United States		Westlaw	4
E Rodriguez Inc v The Collector of Internal Revenue	139 Phil 354		Philippines			3
Horwick v CIR	133 F2d 732		United States		Westlaw	3
129 Sec 5	129 SEC 5		United States			4
Commissioner of Internal Revenue v Malayan Insurance	129 Phil 165		Philippines			4
Commissioner of Internal Revenue v AD Guerrero	128 Phil 197		Philippines			3
Kessler v US	124 F2d 152		United States		Westlaw	9
Hirsch v CIR	124 F2d 24		United States		Westlaw	20
120 Sec 22	120 SEC 22		United States			2
117 Sec 23	117 SEC 23		United States			2
Flanagan v Helvering	116 F2d 937; 73 App DC 46		United States		Westlaw	34
La Carlota Sugar Central v Jimenez	112 Phil 232		Philippines			2
105 ALR 774-775	105 ALR 774-775		Australia		LexisNexis AU	2
Patty v Helvering	98 F2d 717		United States		Westlaw	8
92 Sec 83	92 SEC 83		United States			2
McGuire v Commissioner	84 F2d 432		United States		Westlaw	2
McGuire v Commissioner	84 F2d 431; 433 CA 7		United States		Westlaw	10
Ogan v Meer	83 Phil 844		Philippines			2
Seda v Cir	82 Tax Cas 484		United Kingdom			3
Brown, Jr , v Commissioner	79 F2d 73		United States		Westlaw	11
Wise & Co v Meer	78 Phil 655		Philippines			12
Commissioner of Internal Revenue v Champion	78 F2d 513; 514 CA 6		United States		Westlaw	9
CIR v Cordingley	78 F2d 118		United States		Westlaw	5
Adler v Comm	77 F2d 733		United States		Westlaw	3
Randolph v Commissioner	76 F2d 472; 476 CA 8		United States		Westlaw	7
Hyman v Helvering	71 F2d 342; 63 App DC 221; 28 BTA 1231		United States		Westlaw	10
Commissioner v Babson	70 F2d 304		United States		Westlaw	9
Robinson v Comm	69 F2d 972		United States		Westlaw	4
CIR v Administratix of the Estate of Echerri	67 Phil 502		Philippines			5
Commissioner of Internal Revenue v Manning	66 SCRA 14	Supreme Court of the Philippines	Philippines			3
Hill v Commissioner	66 F2d 45		United States		Westlaw	5
59 Sec 4	59 SEC 4		United States			7
Steinberg v Velasco	52 Phil 953		Philippines			4
50 Sec 20	50 SEC 20		United States			5
John P Elton v Commissioner	47 BTA 111		United States			2
Phil Trust Co v Rivera	44 Phil 469		Philippines			8
Fisher v Trinidad	43 Phil 973		Philippines			11
Rafferty and Concepcion	38 Phil 414		Philippines			33
33 PD 23	33 PD 23		United Kingdom			2
US v Paire	31 FSupp 898		United States		Westlaw	2
30 Sec 53	30 SEC 53		United States			2
Davis v Jackson	25 NE 21		United States			5
Phil Guaranty Co , Inc v CIR	15 SCRA 1	Supreme Court of the Philippines	Philippines			11
Best v Oklahoma Mill Co	14 Okla 135		United States - Oklahoma			2
13 Am Jur 318	13 Am Jur 318		United States			2
9 ALR 1570	9 ALR 1570		Australia		LexisNexis AU	5

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