Taxation 1 CASES A. Lifeblood Doctrine 1. Commissioner vs. Algue 158 SCRA 9 2. CIR vs. Pineda 21 SCRA 105 3.

Vera vs. Fernandez 89 SCRA 199 4. CIR vs. CTA 234 SCRA 348 5. YMCA vs. CIR 298 SCRA 83 6. Davao Gulf Lumber Corp. vs. CIR 393 SCRA 77 7. Marcos II vs. Ca 273 SCRA 47 8. Reyes vs. Almanzor 196 SCRA 322 9. PBCom vs. CIR 302 SCRA 250 10. Philippine Guaranty vs. CIR 13 SCRA 775 11. Philex Mining Corp. vs. CIR 294 SCRA 687 12. North Camarines Lumber Co. vs. CIR 109 Phil 511 B. 1. 2. 3. 1. 2. 3. 4. 5. 6. 7. Theories of Taxation Philippine Guaranty vs. CIR 13 SCRA 775 Lorenzo vs. Posadas 64 Phil 353 Commissioner vs. Algue 158 SCRA 9

C. Purposes of Taxation Bagatsing vs. Ramirez 74 SCRA 306 Osmena vs. Orbos 220 SCRA 703 PAL vs.Edu 164 SCRA 320 Lutz vs. Araneta 98 Phil 150 Republic vs. Bacolod Murcia 17 SCRA 632 Tio vs. Videogram Regulatory Board 151 SCRA 208 Caltex vs. COA 208 SCRA 726 D. 1. 2. 3. 4. 5. 6. Nature of the Taxing Power Gomez vs. Palomar 25 SCRA 827 Punsalan vs. The Municipal Board of the City of Manila 95 Phil 46 Lutz vs. Araneta 98 Phil 150 Churchill and Tait vs. Concepcion 34 Phil 969 Roxas vs. CTA 2SCRA 276 Sison vs. Ancheta 130 SCRA 654

Principle of Sound Tax System 1. Chavez vs. Ongpin 186 SCRA 331 2. Kapatiran vs. Tan 163 SCRA 371 E. Taxes/ Other fees and charges/Classification 1. Vera vs. Fernandez 89 SCRA 199 2. Victorias Milling vd. Municipality of Victorias, Negros Occidental L21183, Sept.27, 1968 3. Cu Unjeng vd. Pastone 42 Phil. 818 4. Progressive Development Corp. vs. Quezon City 172 SCRA 629 5. Gerochi at al vs. Dept. of Energy 527 SCRA 696 6. Republic vs. Bacolod Murcia 17 SCRA 632 7. Republic vs. Patanao L-22356, July 21, 1967 8. Republic vs. Mambulao 4 SCRA 622 9. Domingo vs. Garlitos 8 SCRA 443 10. Francia vs. Intermediate Appellate Court 162 SCRA 754 11. Caltex vs. COA 208 SCRA 726 12. Philex Mining vs. CIR 294 SCRA 687 13. Garcia vs. Executive Secretary 211 SCRA 219 14. Philippine Acetelyne vs. CIR 20 SCRA vs. 1056 15. CIR vs. John Gotamco & Sons 148 SCRA vs. 36 16. Maceda vs. Macaraig 197 SCRA 771 17. Tolentino vs. Secretary of Finance 235 SCRA 630