Tax 1

DIGEST, and write in your assignment notebook, the following cases:

1. Fisher vs. Trinidad, G.R. No. L-17518, October 30, 1922

2. Eisner vs. Macomber, 252 U.S. 189 (1920)

3. Conwi vs. Court of Tax Appeals, G.R. No. 48532 and 48533, August 31, 1992

4. CIR vs. BOAC, G.R. No. L-65773-74, April 30, 1987, 149 SCRA 395

5. Madrigal vs. Rafferty, G.R. No. L 12287, August 7, 1918

6. CIR vs. Javier, G.R. No. 78953, July 31, 1991

7. Filipinas Synthetic vs. CA, G.R. Nos. 118498 & 124377 October 12, 1999

8. CIR vs. Isabela Cultural Corporation G.R. No. 172231, February 12, 2007

9. El Oriente vs. Juan Posadas, G.R. No. 34774 September 21, 1931

10. Santos vs. Servier Philippines Inc., G.R. No. 166377 November 28, 2008

11. IBC vs. Amarilla, G.R. No. 162775 October 27, 2006

12. CIR vs. Mitsubushi Metal Corporation, 181 SCRA 214

13. C.M. Hoskins vs. CIR, G.R. No. L 24059 November 28, 1969

14. CIR vs. General Foods Inc., G.R. No. 143672. April 24, 2003

15. Manila Wines Merchants Inc. vs. CIR, G.R. No L 26145 February 20, 1984

16. CIR vs. Lednicky, July 31, 1964 11 SCRA 603

REMINDER: RECITATION on April 20, 2017. Coverage: the above 16 cases,

pertinent facts, issues and rulings thereof.