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Abs-CBN Broadcasting Corporation v Court of Tax Appeals and the Commissioner of Internal Revenue

[1981] PHSC 317

Supreme Court of the Philippines

Philippines

12th October, 1981

Legislation Cited

Legislation Name	Provision
Income Tax Regulations (WA)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Biddle v Commissioner	302 US 573; 82 L Ed 431; 58 SCt 379	United States Supreme Court	United States	10 Jan 1938	WorldLII		33
Couzens v Commissioner	11 BTA 1040		United States				15
Howden & Co v Collector of Internal Revenue	13 SCRA 601	Supreme Court of the Philippines	Philippines				8
Cebu Terminal Co , Inc v Commissioner of Internal Revenue	13 SCRA 357	Supreme Court of the Philippines	Philippines				8
(1970) 36 Scra 77	(1970) 36 SCRA 77	Supreme Court of the Philippines	Philippines	circa 1970			6
Tuazon, Jr v Lingad	58 SCRA 170	Supreme Court of the Philippines	Philippines				5
10 Scra 470	10 SCRA 470	Supreme Court of the Philippines	Philippines				2
Corominas & Co , Inc	66 SCRA 555	Supreme Court of the Philippines	Philippines				1
21 Scra 622	21 SCRA 622	Supreme Court of the Philippines	Philippines				1
20 f2d 390	20 F2d 390		United States		Westlaw		1

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