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Westchester Corporation VS Commissioner of Internal Revenue Ponente: J Juanito C Castaneda, JR    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
United States v Gertz	249 F2d 662	United States Court of Appeals, Ninth Circuit	United States	25 Nov 1957	WorldLII		30
United States Argosy Ltd v Hennigan	404 F2d 14	United States Court of Appeals, Fifth Circuit	United States	5 Nov 1968	WorldLII		24
Interprovincial Autobus Co , Inc v Collector of Internal Revenue	98 Phil 290		Philippines				20
Sea-Land Service, Inc v Court of Appeals	357 SCRA 441	Supreme Court of the Philippines	Philippines				17
82 Sec 4707	82 SEC 4707		United States				13
Davao Gulf Lumber Corporation v Commissioner of Internal Revenue	293 SCRA 76	Supreme Court of the Philippines	Philippines				12
301 Scra 443	301 SCRA 443	Supreme Court of the Philippines	Philippines				7
China Banking Corporation v Court of Appeal	270 SCRA 503	Supreme Court of the Philippines	Philippines				6
Commissioner of Internal Revenue v Court of Appeals	329 SCRA 237	Supreme Court of the Philippines	Philippines				4
Manabat v De Aquino	92 Phil 1025		Philippines				4
242 Scra 289	242 SCRA 289	Supreme Court of the Philippines	Philippines				3
54 Phil 10	54 Phil 10		Philippines				3
295 Scra 721	295 SCRA 721	Supreme Court of the Philippines	Philippines				2
54 Phil 15	54 Phil 15		Philippines				2
522 Scra 840	522 SCRA 840	Supreme Court of the Philippines	Philippines				1
316 Scra 64	316 SCRA 64	Supreme Court of the Philippines	Philippines				1