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ERNESTO M MACEDA v HON CATALINO MACARAIG, JR , in his capacity as Executive Secretary, Office of the President; HON VICENTE R JAYME, in his capacity as Secretary of the Department of Finance; HON SALVADOR MISON, in his capacity as Commissioner, Bureau of Customs; HON JOSE U ONG, in his capacity as Commissioner of Internal Revenue; NATIONAL POWER CORPORATION; the FISCAL INCENTIVES REVIEW BOARD; Caltex (Phils) Inc; Pilipinas Shell Petroleum Corporation; Philippine National Oil Corporation; and Petrophil Corporation    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Fortun v Labang	(1981) 104 SCRA 607	Supreme Court of the Philippines	Philippines	circa 1981
Edu v Ericta	(1970) 35 SCRA 481	Supreme Court of the Philippines	Philippines	circa 1970
(1964) 10 Scra 354	(1964) 10 SCRA 354	Supreme Court of the Philippines	Philippines	circa 1964
320 US 99	320 US 99	United States Supreme Court	United States		Westlaw
318 US 446	318 US 446	United States Supreme Court	United States		Westlaw
Ex parte Levitt	302 US 633; 58 SCt 1; 82 L Ed 493	United States Supreme Court	United States		Westlaw
Crosby vs US	292 FSupp 314		United States		Westlaw
187 P 418	187 P 418
164 Scra 18	164 SCRA 18	Supreme Court of the Philippines	Philippines
Luzon Stevedoring Corporation vs Court of Tax Appeals	163 SCRA 647	Supreme Court of the Philippines	Philippines
152 Scra 730	152 SCRA 730	Supreme Court of the Philippines	Philippines
137 Scra 322	137 SCRA 322	Supreme Court of the Philippines	Philippines
La Suerte Cigar and Cigarette Factory us Court of Tax Appeals	134 SCRA 29	Supreme Court of the Philippines	Philippines
Lozada v Comelec	120 SCRA 337	Supreme Court of the Philippines	Philippines
Clave	119 SCRA 353	Supreme Court of the Philippines	Philippines
Securities Corporation v Savellano	117 SCRA 804	Supreme Court of the Philippines	Philippines
University of the East vs UE Faculty Association,	117 SCRA 554	Supreme Court of the Philippines	Philippines
De la Llana v Alba	112 SCRA 294	Supreme Court of the Philippines	Philippines
Commissioner of Internal Revenue vs Filipinas Compania de Seguros	107 Phil 1055		Philippines
Araneta v Gatmaitan	101 Phil 328		Philippines
Court of Appeals	94 SCRA 261	Supreme Court of the Philippines	Philippines
Cervantes v Auditor General	91 Phil 359		Philippines
People vs Palmon	86 Phil 350; 113 SCRA 459	Supreme Court of the Philippines	Philippines
81 Se 69	81 SE 69; 116 Va 69		United States
Salavaria v Buenviaje	81 SCRA 722	Supreme Court of the Philippines	Philippines
Calalang v Williams	70 Phil 726		Philippines
People v Rosenthal	68 Phil 328		Philippines
Rosenthal and Osmena	68 Phil 318		Philippines
Commissioner of Customs v ESSO Standard Eastern, Inc	66 SCRA 113	Supreme Court of the Philippines	Philippines
Victoriano v Elizalde Rope Workers Union	59 SCRA 54	Supreme Court of the Philippines	Philippines
US v Palacio	33 Phil 208		Philippines
Commissioner of Internal Revenue	20 SCRA 1056	Supreme Court of the Philippines	Philippines
16 Scra 755	16 SCRA 755	Supreme Court of the Philippines	Philippines
12 Scra 449	12 SCRA 449	Supreme Court of the Philippines	Philippines
supra	7 Page 19		United Kingdom
Union Garment Co v Court of Tax Appeals	4 SCRA 304	Supreme Court of the Philippines	Philippines