Digests Tax I (2003)

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101 cases assigned under Atty. Villarubia (Arellano Law), Digests. (2003, individual documents; 2011 compilation)

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DigestsTaxation Law IMichael Vernon Guerrero Mendiola 2003 Shared under Creative Commons AttributionNonCommercial-ShareAlike 3.0 Philippines license.

Some Rights Reserved.

Table of ContentsCommissioner vs. Algue, GR L-28890, 17 February 1988 ......... 1 Luzon Stevedoring Corp. vs. Court of Tax Appeals, GR L-30232, 29 July 1988 ......... 1 Lutz vs. Araneta, GR L-7859, 22 December 1955 ......... 2 McCollough vs. Maryland, 17 US 316 (1819) ......... 2 Panhandle Oil vs. State of Mississippi, 277 US 218 (1928) ......... 3 Commissioner vs. Lingayen Gulf Electric, GR L-23771, 4 August 1988 ......... 4 National Development Co. vs. Commissioner, GR L-53961, 30 June 1987 ......... 4 Domingo vs. Garlitos, GR L-18993, 29 June 1963 ......... 5 Commissioner vs. Itogon-Suyoc Mines, GR L-25299, 29 July 1969 ......... 5 Republic vs. Mambulao Lumber, GR L-17725, 28 February 1962 ......... 5 Francia vs. Intermediate Appellate Court, GR L-67649, 28 June 1988 ......... 6 Caltex Philippines vs. Commission on Audit (COA), GR 92585, 8 May 1992 ......... 7 Cu Unjieng vs. Patstone, GR 16254, 21 February 1922 ......... 7 Villegas vs, Hiu Chiong Tsai Pao Ho, GR L-29646, 10 November 1978 .........8 Apostolic Prefect of Mountain Province vs. City Treasurer of Baguio City, GR 47252, 18 April 1941 ......... 8 Philippine Airlines vs. Edu, HR L-41383, 15 August 1988 ......... 9 Progressive Development Corporation vs. Quezon City, GR 36081, 24 April 1989 ......... 9 American Mail Line vs. Basilan, GR L-12647, 31 May 1961 ......... 10 Saldana vs. Iloilo, GR L-10470, 26 June 1958 ......... 10 Compania General de Tobacos de Filipinas vs. Manila, GR L-16619, 29 June 1963 ......... 11 Philippine Acetylene Co. Inc. vs. Commissioner, GR L-19707, 17 August 1967 ......... 11 Commissioner vs. American Rubber, GR L-19667, 29 November 1966 ......... 12 Commissioner vs. Gotamco, GR L-31092, 27 February 1987 ......... 12 Pascual vs. Secretary of Public Works and Communications, GR L-10405, 29 December 1960 ......... 13 Republic vs. Bacolod-Murcia Milling Co., GR L-19824-26, 9 July 1999 ......... 13 31st Infantry Post Exchange vs. Posadas, GR 33403, 4 September 1930 ......... 14 Wells Fargo vs. Collector of Internal Revenue, GR 46720, 28 June 1940 ......... 15 Philippine Match Co. Ltd. vs. Cebu City, GR L-30745, 18 January 1978 ......... 15 Commissioner vs. British Overseas Airways Corp., GR L-65773-74, 30 April 1987 ......... 16 Commissioner vs. Air India, GR L-72443, 29 January 1988 ......... 16 Allied Thread vs. City of Manila, GR L-40296, 21 November 1984 ......... 17 Abra vs. Hernando, GR L-49336, 31 August 1981 ......... 17 Association of Custom Brokers vs. Manila, GR L-4376, 22 May 1953 ......... 18 Kapatiran ng mga Naglilingkod sa Pamahalaan vs. Tan, GR L-81311, 30 June 1988 ......... 18 Sison vs. Ancheta, GR L-59431, 25 July 1984 ......... 19 Juan Luna Subdivision vs. Sarmiento, GR L-3538, 28 May 1952 ......... 19 Shell Co. vs. Vano, GR L-6093, 24 February 1954......... 20 Victorias Milling Co. vs. Municipality of Victorias, GR L-21183, 27 September 1968 ......... 20 Punsalan vs. Manila, GR L-4817, 26 May 1954 ......... 21 Ormoc Sugar vs. Treasurer of Ormoc City, GR L-23794, 17 February 1968 ......... 21 Pepsi-Cola Bottling Co. vs. City of Butuan, GR L-22814, 28 August 1968 ......... 22 Vera vs. Cuevas, GR L-33693-94, 31 May 1979 ......... 22 American Bible Society vs. Manila, GR L-9637, 30 April 1957 ......... 23 Cagayan Electric Power & Light Co. vs. Commissioner, GR L-60126, 25 September 1985 ......... 23 Casanovas vs. Hord, GR L-3473, 22 March 1907 ......... 24 Churchill vs. Concepcion, GR 11572, 22 September 1916 ......... 24 Villanueva vs. Iloilo City, GR L-26521, 28 December 1968 ......... 25 Eastern Theatrical Co. vs. Alfonso, GR L-1104, 31 May 1944 ......... 25 Reyes vs. Almanzor, GR 49839-46, 26 April 1991 ......... 26 Abra Valley College vs. Aquino, GR L-39086, 15 June 1988 ......... 26

Herrera vs. Quezon City Board of Assessment Appeals, GR L-15270, 30 September 1961 ......... 27 Lladoc vs. Commissioner, GR L-19201, 16 June 1965 ......... 27 Bishop of Nueva Segovia vs. Provincial Board of Ilocos Norte, GR 27588, 31 December 1927 ......... 28 Commisioner vs. Bishop of Missionery District of the Philippine Islands, GR L-19445, 31 August 1965 ......... 28 Hodges vs. Iloilo City, GR L-18129, 31 January 1963......... 29 Procter and Gamble vs. Jagna, GR L-24265, 28 December 1979 ......... 29 Commissioner vs. Lednicky, GR L-18169, 31 July 1964 ......... 30 Commissioner vs. Javier, GR 78953, 31 July 1991 ......... 30 Meralco vs. Vera, GR L-29987, 22 October 1975 ......... 31 Commissioner vs. Manila Jockey Club, GR L-8755, 23 March 1956 ......... 31 SSS vs. Bacolod City, GR L-35726, 21 July 1982 ......... 32 Nitafan vs. Commissioner, GR L-78780, 23 July 1987 ......... 32 Commissioner vs. Robertson, GR L-70116-19, 12 August 1986 ......... 32 Reagan vs. Commissioner, GR L-26379, 27 December 1969 ......... 33 Davao Light and Power vs. Commissioner of Customs, GR L-28739 and L-28902 ......... 33 Surigao Consolidated Mining vs. Collector, GR L-14878, 26 December 1963 ......... 34 Wonder Mechanical Engineering vs. Court of Tax Appeals, GR L-22805 and L-27858, 30 June 1975 ......... 35 Visayas Cebu Terminal vs. Commissioner, GR L-19530 and L-19444, 27 February 1965 ......... 35 Lealda Electric vs. Commissioner, GR L-16428, 30 April 1963 ......... 36 Misamis Oriental vs. Cagayan Electric, GR 45355, 12 January 1990 ......... 36 Hilado vs. Collector, GR L-9408, 31 October 1956 ......... 37 Commissioner vs. Court of Tax Appeals, GR 44007, 20 March 1991 ......... 37 Maceda vs. Macaraig, GR 88291, 31 May 1991 ......... 38 Commissioner vs. Phoenix Assurance, GR L-19727, 20 May 1965 ......... 39 Commissioner vs. Connel Bros. Co., GR L-27752-53, 30 August 1971 ......... 39 Commissioner vs. Firemans Fund Insurance, GR L-30644, 9 March 1987 ......... 40 Commissioner vs. Cebu Portland Cement, GR L-29059, 15 December 1987 ......... 40 Republic vs. Vda. de Fernandez, GR L-9141, 25 September 1956 ......... 41 Tanada vs. Tuvera, GR L-63915, 24 April 1985 ......... 41 Bagatsing vs. Ramirez, GR L-41631, 17 December 1976 ......... 42 Commissioner vs. Burroughs Ltd., GR L-6653, 19 June 1986 ......... 42 Commissioner vs. Mega General Merchandise, GR L-69136, 30 September 1988 ......... 43 Commissioner vs. Court of Tax Appeals, GR 108358, 20 January 1995 ......... 43 Commissioner vs. Court of Appeals, GR 119761, 29 August 1996 ......... 44 ABS-CBN Broadcating vs. Court of Tax Appeals, GR L-52306, 12 October 1981 ......... 44 In RE Zialcita, AM 90-6-015-SC, 18 October 1990 ......... 45 Commissioner vs. Court of Appeals, GR 96016, 17 October 1991 ......... 45 Borromeo vs. Civil Service Commission, GR 96032, 31 July 1991 ......... 46 Esso Standard Eastern vs. Commissioner, GR 28508-9, 7 July 1989 ......... 46 Guagua Electric Light Plant Co. vs. Collector, GR L-23611, 24 April 1967 ......... 47 Republic vs. Limaco and De Guzman Commercial Co., GR L-13081, 31 August 1962 ......... 47 Interprovincial Autobus Co. vs. Collector of Internal Revenue, GR L-6741, 31 January 1956 ......... 48 Tan Guan vs. Court of Tax Appeals, GR L-23676, 27 April 1967 ......... 49 Dayrit vs. Cruz, GR L-39910, 26 September 1988 ......... 49 Collector vs. Benipayo, GR L-13656, 31 January 1962 ......... 50 Meralco Securities Corp. vs. Savellano, GR L-36181, 23 October 1982......... 50 Commissioner vs. Abad, GR L-19627, 27 June 1968 ......... 51 Commissioner vs. Procter & Gamble Philippines, GR L-66838, 15 April 1988 ......... 51 City Lumber vs. Domingo, GR L-18611, 30 January 1964 ......... 52 Villamin vs. Court of Tax Appeals, GR L-11536, 31 October 1960 ......... 52 Sy Po vs. Court of Tax Appeals, GR L-81446, 18 August 1988 ......... 53

This collection contains one hundred one (101) cases summarized in this format by Michael Vernon M. Guerrero (as a sophomore law student) during the First Semester, school year 2003-2004 in the Taxation Law I class under Atty. Diogenes Villarubia at the Arellano University School of Law (AUSL). Compiled as PDF, July 2011. Berne Guerrero entered AUSL in June 2002 and eventually graduated from AUSL in 2006. He passed the Philippine bar examinations immediately after (April 2007).

www.berneguerrero.com

Digests (Berne Guerrero)

[1] Commissioner vs. Algue GRL-28890, 17 February 1988 First Division, Cruz (J); 4 concur Facts: The Philippine Sugar Estate Development Company (PSEDC) appointed Algue Inc. as its agent, authorizing it to sell its land, factories, and oil manufacturing process. The Vegetable Oil Investment Corporation (VOICP) purchased PSEDC properties. For the sale, Algue received a commission of P125,000 and it was from this commission that it paid Guevara, et. al. organizers of the VOICP, P75,000 in promotional fees. In 1965, Algue received an assessment from the Commissioner of Internal Revenue in the amount of P83,183.85 as delinquency income tax for years 1958 amd 1959. Algue filed a protest or request for reconsideration which was not acted upon by the Bureau of Internal Revenue (BIR). The counsel for Algue had to accept the warrant of distrant and levy. Algue, however, filed a petition for review with the Coourt of Tax Appeals. Issue: Whether the assessment was reasonable. Held: Taxes are the lifeblood of the government and so should be collected without unnecessary hindrance. Every person who is able to pay must contribute his share in the running of the government. The Government, for his part, is expected to respond in the form of tangible and intangible benefits intended to improve the lives of the people and enhance their moral and material values. This symbiotic relationship is the rationale of taxation and should dispel the erroneous notion that is an arbitrary method of exaction by those in the seat of power. Tax collection, however, should be made in accordance with law as any arbitrar