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

[1991] PHSC 883
Supreme Court of the Philippines
Philippines
2nd December, 1991

Cases and Articles Cited

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

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