I.

Organization and Functions of the Bureau of Internal Revenue

a. Eugenio Perez vs CTA (G.R. No. 10507)
b. CIR vs Farcon Marketing Corp. (CTA Case No. 8367)
c. CIR vs Pascor Realty and Development Corp. (G.R. No. 128315)
d. Ungab vs Cusi (G.R. No. 41919-24)
e. Splash Corp. vs CIR (CTA Case No. 8483)
f. Modern Imaging Solutions Inc. vs CIR (CTA Case No. 8987)

II. General Principles and Income From Sources Within the Philippines
a. National Development Corp. vs CIR
b. CIR vs Marubeni Corp. (G.R. No. 137377)
c. Philippine Guaranty Co., Inc. vs CIR (G.R. No. 2707)
d. Alexander Howden & Co. Ltd vs CIR (G.R. No. 19392)
e. Philamlife vs CTA (CA-GR SP No. 31283)

III. Salient Features of the Present Income Tax System and Other Related Concepts

IV. Classification of Taxpayers

a. Philex Mining Corp. vs CIR (G.R. No. 148187)
b. Tan vs Del Rosario, Jr. (G.R. No. 109289)
c. Obillos, Jr. vs CIR (G.R. No. 68118)
d. Pascual vs CIR (G.R. No. 78133)
e. Ona vs CIR (G.R. No.19342)
f. Evangelista vs CIR (G.R. No. 9996)
g. Afiasco Insurance Corp. vs CA (G.R. No. 112675)

V. Income, Requisites, Nature and Related Concepts

a. Madrigal vs Rafferty (G.R. No. 12287)
b. Fisher vs Trinidad (G.R. No. 17518)
c. Javier vs CA (G.R. No. 78953)
d. North American Oil Consolidated vs Burnet (286 U.S. 417)
e. Fernandez vs CIR (G.R. No. 21551)
f. Limpan Investment Corp. vs CIR (G.R. No. 21570)
g. CIR vs Isabela Cultural Corp. (G.R. No. 172231)
h. CIR vs Tours Specialists (G.R. No. 66416)

VI. Gross Income and Exclusions from Gross Income

a. Gutierrez vs CIR (CTA Case No. 65)
b. CIR vs Mitsubishi Metal Corp. (G.R. No. 54908)

VII. Individual Income Taxation

a. CIR vs CA (G.R. No. 108567)
b. CIR vs Manning (G.R. No. 28398)
VIII. Corporate Income Taxation
a. CIR vs St. Luke’s Medical Center Inc. (G.R. no. 203514)
b. CREBA vs Romulo (G.R. No. 160756)
c. Cyanamid Philippines INc. vs CA (G.R. No. 108067
d. Manila Wine Merchants Inc. vs CIR (G.R. No. 26145)
e. CIR vs Procter & Gamble Philippines Manufacturing Corp. (G.R. No. 66838)

IX. Deductions from Gross Income

a. Aguinaldo Industries Corp. vs CIR (G.R. No. 29790)
b. CIR vs General Foods (Phils.) Inc. (G.R. No. 143672)
c. Esso Standard Eastern Inc. vs CIR (G.R. No. 28508-9)
d. Atlas Consolidated Mining and Development Corp. vs CIR (G.R. No. 26911)
e. Republic of the Philippines vs Manila Electric Company (G.R. No. 141314)
f. Kuenzle & Streiff Inc. vs CIR (G.R. Nos 12010 & 12113)
g. CIR vs Palanca Jr. (G.R. No. 16626)
h. CIR vs Vda. De Prieto (G.R. No. 13912)
i. Philippine Refining Co. vs CA (G.R. No. 118794)
j. Basilan Estates Inc. vs CIR (G.R. No. 22492)
k. Roxas vs CTA (G.R. No. 25043)

X. Capital Transactions and Determination of Amount and Recognition of Gain or Loss

XI. Returns and Payment of Tax

XII. Witholding Taxes

a. CIR vs Wander Philippines Inc and CTA (G.R. No. 68375)
b. Banco Filipino Savings and Mortgage Bank vs CTA (G.R. No. 155682)

XIII. Introduction to Transfer Tax

XIV. Estate Tax and Donor’s Tax

a. Cano vs Director of Lands (105 Phil 1)
b. Herrera vs Quezon City Board of Assessment Appeals (G.R. No. 15270)
c. CIR vs Bishop of Missionary District (G.R. No. 19445)
d. Abello, Concepcion, Regala and Cruz vs CIR (G.R. No. 120721)
e. Pirovano vs CIR (14 SCRA 832)
f. Lladoc vs CIR (14 SCRA 292)

XV. Value-Added Tax

a. Abakada Guro party List vs Executive Secretary (G.R. No. 168056)
b. CIR vs Seagate Technology (G.R. No. 153866)
c. CIR vs American Express International Inc. (G.R No. 152609)
d. Contex Corp. vs CIR (G.R. No. 151135)
e. CIR vs CA (G.R. No. 125355)
f. CIR vs Cebu Toyo Corp. (G.R. No. 149073)
 g. Intel Technology Phil., Inc. vs CIR (G.R. No. 166732)
h. Cir vs Placer Dome Technical Services (Phils.) Inc., (G.R. No. 164365)
i. CIR vs Burmeister and Wain Scandinavian Contractor Mindanao, Inc. (G.R. No.
153205)
j. CIR vs Acesite (Phils.) Hotel Corp. (G.R. No. 147295)
k. Cir vs Magsaysay Line (G.R. No.146984)
l. CIR vs Mirant Pagbilao Corp. (G.R. No. 172129)
m. Atlas Consolidated Mining and Development Corp. vs CIR (G.R. No. 141104 &
148763)
n. American Express International, Inc. vs CIR (G.R. No. 152609)
o. CIR vs Burmeister and Wain Scandinavian Contractor Mindanao, Inc. (G.R. No.
153205)
p. Fort Bonifacio Development Corp. vs CIR (G.R. No. 158885 & 170680)
q. San Roque Power Corp. vs CIR (G.R. No.180345)
r. Kepco Philippines Corp. vs CIR (G.R. No. 179356)