Case List Tax I INCOME TAX

1. GENERAL PRINCIPLES Sison v. Commissioner (GR L-59431, 25 JULY 1984) CIR v. Estate of Toda (14 SEPTEMBER 2004) 2. INCOME TAXATION

CIR v. Manning (6 August 1975) From whatever source James vs. United States, 366 US 213 (May 15, 1961) Convenience of the Employer Rule Henderson v. Collector, I SCRA 649 Exclusions Retirement benefits, etc. Commissioner of Internal Revenue vs. Court of Appeals (March 23, 1992) Commissioner of Internal Revenue vs. Court of Appeals (October 17, 1991) Re: Request of Atty. Bernardo Zialcita (October 18, 1990) Intercontinental Broadcasting Corporation vs. Amarilla (October 27, 2006) Income derived by foreign government Commissioner of Internal Revenue vs. Mitsubishi Metal Corporation (January 22, 1990) Gifts, Bequests, Devices CIR v. Deberstein, 363 U.S. 278 (1960) Compensation for Injuries or Sickness OGilvie v. U.S., 519 U.S. 79 (1996) Murphy v. U.S., No. 05-5139 (D.C. Cir. Aug. 22, 2006) Murphy v. U.S., No. 05-5139 (D.C. Cir. July 3, 2007) (on rehearing) Gains from Sale of Bonds and other Certificates of Indebtedness Nippon Life Ins. Co., Inc. v. CIR, CTA Case No. 6142 (Feb. 4, 2002)

Definitions Resident citizens and resident aliens Garrison vs. Court of Appeals (July 19, 1990) Ramnani v. CIR, CTA Case No. 5108 (September 13, 1996) Corporations AFISCO Insurance Corporation vs. Court of Appeals (January 25, 1999) Pascual vs. Commissioner of Internal Revenue (October 18, 1988) Obillos vs. Commissioner of Internal Revenue (October 29, 1985) Oa vs. Commissioner of Internal Revenue (May 25, 1972) Commissioner v. Batangas Tayabas Bus Co. (102 Phil. 822) Income In general Madrigal vs. Rafferty (August 7, 1918) Fisher vs. Trinidad (October 30, 1922) Limpan Investment Corporation vs. Commissioner of Internal Revenue (July 26, 1966) Conwi vs. Court of Tax Appeals ( August 31, 1992) Commissioner v. Glenshaw Glass Co., 348 U.S. 426 (March 28, 1955) Murphy vs. Internal Revenue Service 460 F3rd 79 D.C. Circuit Court

3. Source of Income Rules Income from any source whatever Gutierrez v. Collector, 101 Phil. 743 Gross income from sources within Phils. Commissioner of Internal Revenue vs. Marubeni Corporation (December 18, 2001) Commissioner of Internal Revenue vs. BOAC (April 30, 1987) Commissioner v. CTA and Smith Kline & French Overseas (January 17, 1984) Philippine Guaranty Co., Inc. vs. Commissioner of Internal Revenue (April 30, 1965) Howden & Co., Ltd. Vs. Collector of Internal Revenue (April 14, 1965) Philippine American Life Insurance Company, Inc. vs. Court of Tax Appeals CA-GR Sp. No. 31283 (April 25, 1995) Commissioner of Internal Revenue vs. Baier-Nickel (August 29, 2006) Quill Corp. vs. North Dakota, 504 US 298 (May 26, 1992) 4. Individuals

(August 22, 2006)

Statutory inclusions Compensation for services Old Colony Trust Co. vs. Commissioner of Internal Revenue, 279 US 716 Rudolph v. US, 370 US 269 (1962) Rents Helvering vs. Bruun, 309 US 461 (March 25, 1940) Dividends Commissioner of Internal Revenue vs. Court of Appeals (January 20, 1999) Wise & Co., Inc. vs. Meer (June 30, 1947)

(June 3, 1929)

Ordinary Income Passive Income Capital Gains Tax Supreme Transliner, Inc. vs. BPI Family Savings Bank, Inc. (February 23, 2011) OCWs/Senior Citizens/Disabled M.E. Holdings Corporation vs. CIR & CTA (March 3, 2008) Personal and additional exemptions/PERA Pansacola vs. Commissioner of Internal Revenue (November 16, 2006) Income Tax on NRA-ETB Higgins v. CIR, 312 US 212 (1941) Income Tax on NRA-NETB CIR v. Wodehouse, 337 US 369 (1949)