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Commissioner of Internal Revenue v Ayala Securities Corporation and the Honorable Court of Tax Appeals

[1980] PHSC 389

Supreme Court of the Philippines

Philippines

21st November, 1980

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Helvering v National Grocery Co	304 US 282; 82 L Ed 1346; 58 SCt 932	United States Supreme Court	United States	16 May 1938	WorldLII		106
(1966) 16 Scra 277	(1966) 16 SCRA 277	Supreme Court of the Philippines	Philippines	circa 1966			6
51 Am Jur 867	51 Am Jur 867		United States	circa 1938			3

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