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Commissioner of Internal Revenue v Procter and Gamble Philippine Manufacturing Corporation and the Court of Tax Appeals    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
(1975) 67 Scra 451	(1975) 67 SCRA 451	Supreme Court of the Philippines	Philippines	circa 1975			2
(1965) 14 Scra 376	(1965) 14 SCRA 376	Supreme Court of the Philippines	Philippines	circa 1965			3
Ngo The Hua v Chung Kiat Hua	(1963) 9 SCRA 113	Supreme Court of the Philippines	Philippines	circa 1963			4
American Chicle Co v United States	316 US 450; 86 L Ed 1591; 62 SCt 1144	United States Supreme Court	United States	1 Jun 1942	WorldLII		16
Farrington v Tennessee	95 US 679; 24 L Ed 558	United States Supreme Court	United States	1 Oct 1877	WorldLII		47
Commissioner of Internal Revenue v Wander Philippines, Inc	160 SCRA 573	Supreme Court of the Philippines	Philippines				12
Commissioner of Internal Revenue v Proctor and Gamble PMC	160 SCRA 560	Supreme Court of the Philippines	Philippines				7
WK Buckley, Inc v CIR	158 F 2						1
Re JP Litzahan Inc	138 F 2						7
PLDT v Collector of Internal Revenue	90 Phil 674		Philippines				8
Salonga v Warner Barnes & Co , Ltd	88 Phil 125		Philippines				32
Houston Street Corporation v Commissioner of Internal Revenue	84 F 2						2
Republic v Caballero	79 SCRA 179	Supreme Court of the Philippines	Philippines				1
Tan Chong vs Secretary of Labor	79 Phil 249		Philippines				9
Trust Co v Mitchell	69 Phil 30		Philippines				1
Phil Trust Co and Smith, Bell & Co v Mitchell	59 Phil 30		Philippines				7
Petroleum Co v Llanes	49 Phil 466		Philippines				38
Davao Light and Power Co , Inc v Commissioner of Customs	44 SCRA 122	Supreme Court of the Philippines	Philippines				13
Northern Phil Tobacco Corporation v Mun of Agoo, La Union	31 SCRA 304	Supreme Court of the Philippines	Philippines				12
Reagan v Commissioner	30 SCRA 968	Supreme Court of the Philippines	Philippines				15
Asturias Sugar Central, Inc v Commissioner of Customs	29 SCRA 617	Supreme Court of the Philippines	Philippines				33
Phil Guaranty Co , Inc v CIR	15 SCRA 1	Supreme Court of the Philippines	Philippines				11
Phil Long Distance Tel Co v Con of Internal Revenue	9 Phil 674		Philippines				1
United States Judicial Code, and Art	3 SEC 2		United States				81
3 Page 8	3 Page 8		United Kingdom				27