This document contains a list of 15 taxation cases from the book "Taxation Made Less Taxing" by Atty. Cahayag. The cases are organized under the heading "General Principles in Taxation" and span from 1960 to 2013, dealing with issues like the tax exempt status of certain organizations, determining taxable income, and jurisdictional matters related to taxation.
This document contains a list of 15 taxation cases from the book "Taxation Made Less Taxing" by Atty. Cahayag. The cases are organized under the heading "General Principles in Taxation" and span from 1960 to 2013, dealing with issues like the tax exempt status of certain organizations, determining taxable income, and jurisdictional matters related to taxation.
This document contains a list of 15 taxation cases from the book "Taxation Made Less Taxing" by Atty. Cahayag. The cases are organized under the heading "General Principles in Taxation" and span from 1960 to 2013, dealing with issues like the tax exempt status of certain organizations, determining taxable income, and jurisdictional matters related to taxation.
1. Rep of the Phil vs PCGG : 147062-64 : December 14, 2001 2. Lutz v Araneta G.R. No. L-7859 3. CIR v CTA G.R. No. 124043. October 14, 1998 4. CIR v Cebu Portland Cement G.R. No. L-29059 December 15, 1987 5. Gerochi v DOE G.R. No. 159796 6. Angeles University Foundation v Angeles City G.R. No. 189999 7. Diaz v Secretary of Finance G.R. No. 193007 8. CIR v PLDT G.R. No. 140230 9. Wenceslao Pascual v Secretary of DPWH G.R. No. L-10405 December 29, 1960 10. PEPSI COLA v Municipality of Tanauwan G.R. No. L-31156 February 27, 1976 11. MIAA v CITY of Paranaque G.R. No. 155650 July 20, 2006 12. DEUTSCHE BANK AG MANILA BRANCH v CIR G.R. No. 188550 August 19, 2013 13. SEA-LAND SERVICE, INC v CIR G.R. No. 122605. April 30, 2001 14. WILLIAM C. REAGAN v CIR G.R. No. L-26379 December 27, 1969 15. CIR v MARUBENI CORPORATION G.R. No. 137377. December 18, 2001
List of Cases Law on Country Bankers Insurance Corporation v CA G.R. No. 85161 September 11, 1991 Facts: Respondent and petitioner entered into a lease agreement for the term six (6) years over the Avenue, Broadway and Capitol Theaters and the land on which they are situated. After more than two (2) years of operation, the respondent lessor made demands for the repossession of the said leased properties in view of the Sy's arrears in monthly rentals and non-payment of amusement taxes. In pursuance of their latter agreement, Sy's arrears in rental were reduced. However, the accrued amusement tax liability of the three (3) theaters to the City Government of Cabanatuan City had accumulated despite the fact that Sy had been deducting the amount of P4,000.00 from his monthly rental. Sy filed the present action for reformation of the lease agreement, damages and injunction and prayed for the issuance of a preliminary injunction to enjoin OVEC from entering and taking possession of the thre