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Commissioner of Internal Revenue v Central Luzon Drug Corporation   flag 

[2005] PHSC 404
Supreme Court of the Philippines
Philippines
15th April, 2005

Legislation Cited

Legislation Name Provision
Constitution

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Fianza v People s Law Enforcement Board (1995) 243 SCRA 165 Supreme Court of the Philippines Philippines circa 1995 flag 6
Miller v United States 294 US 435; 79 L Ed 977; 55 SCt 440 United States Supreme Court United States 4 Mar 1935 WorldLII flag 39
Lynch v Tilden Produce Co 265 US 315; 68 L Ed 1034; 44 SCt 488 United States Supreme Court United States 26 May 1924 WorldLII flag 11
Minnesota v Hitchcock 185 US 375; 185 US 373; 46 L Ed 954; 22 SCt 650; (1902) 3 ALR 2d 662 United States Supreme Court United States 5 May 1902 WorldLII flag 88
Pennoyer v McConnaughy 140 US 1; 35 L Ed 363; 11 SCt 699 United States Supreme Court United States 20 Apr 1891 WorldLII flag 54
Powell v Pennsylvania 127 US 678; 8 SCt 992; 32 L Ed 253 United States Supreme Court United States 9 Apr 1888 WorldLII flag 47
County of Cass v Gillett 100 US 585; 25 L Ed 585 United States Supreme Court United States 1 Oct 1879 WorldLII flag 10
State v Stoll 84 US 425; 17 Wall 425; 21 L Ed 650 United States Supreme Court United States 1 Oct 1873 WorldLII flag 11
Steamboat Co v The Collector 85 US 478; 18 Wall 478; 21 L Ed 769 United States Supreme Court United States 1 Oct 1873 WorldLII flag 1
Cabanatuan 449 Phil 233 Philippines flag 6
Manufacturers Hanover Trust Co and/or Chemical Bank v Guerrero 445 Phil 770 Philippines flag 4
Reyes v National Housing Authority 443 Phil 603 Philippines flag 8
Land Bank of the Philippines v De Leon 437 Phil 347 Philippines flag 7
City of Cebu v Spouses Dedamo 431 Phil 524 Philippines flag 2
Pilipinas Kao, Inc v Court of Appeals 423 Phil 834 Philippines flag 4
Philippines v COCOFED 423 Phil 735 Philippines flag 4
BPI-Family Savings Bank v CA 386 Phil 719 Philippines flag 9
National Federation of Labor v National Labor Relations Commission 383 Phil 910 Philippines flag 5
Santos, Jr v Llamas 379 Phil 569 Philippines flag 1
Commissioner of Internal Revenue v SC Johnson & Son, Inc 368 Phil 388 Philippines flag 7
Estate of Salud Jimenez v Philippine Export Processing Zone 349 SCRA 240 Supreme Court of the Philippines Philippines flag 36
Sps Morris Carpo and Socorro Carpo 345 SCRA 579 Supreme Court of the Philippines Philippines flag 13
229 Sec 4 229 SEC 4 United States flag 1
San Carlos Milling Co , Inc v Commissioner of Internal Revenue 228 SCRA 135 Supreme Court of the Philippines Philippines flag 11
Heirs of Juancho Ardona v Hon Reyes 210 Phil 187 Philippines flag 6
Procter and Gamble Phil Mfg Corporation 204 SCRA 377 Supreme Court of the Philippines Philippines flag 20
Salonga v Farrales 192 Phil 614 Philippines flag 4
Shauf v CA 191 SCRA 713 Supreme Court of the Philippines Philippines flag 18
Province of Tayabas v Perez 175 SCRA 343; 66 Phil 467 Supreme Court of the Philippines Philippines flag 121
Eastern Shipping Lines, Inc v POEA 166 SCRA 533 Supreme Court of the Philippines Philippines flag 28
Banco Filipino Savings and Mortgage Bank v Hon Navarro 158 SCRA 346 Supreme Court of the Philippines Philippines flag 1
Consolidated Mines, Inc v CTA 157 Phil 608 Philippines flag 2
City Mayor v The Chief Police Constabulary 128 Phil 674 Philippines flag 1
Valerio v Secretary of Agriculture & Natural Resources 117 Phil 729 Philippines flag 2
Commissioner of Internal Revenue v Vda de Prieto 109 Phil 592 Philippines flag 2
Lim Hao Ting v Central Bank 104 Phil 573 Philippines flag 10
Wise & Co v Meer 78 Phil 655 Philippines flag 12
A Summary of the Regulations Problem 54 Harvard Law Review 3 Harvard Law Review United States HeinOnline / LexisNexis flag 1
Leyte Asphalt & Mineral Oil Co , Ltd v Block, Johnston & Greenbaum 52 Phil 429 Philippines flag 3
Manila Railroad Co v Rafferty 40 Phil 224 Philippines flag 31
Molina v Rafferty 37 Phil 545 Philippines flag 17
Government v Municipality of Binangonan 34 Phil 518 Philippines flag 8
Macailing v Andrada 31 SCRA 126 Supreme Court of the Philippines Philippines flag 11
In re Guarina 24 Phil 37 Philippines flag 25
10 Ot 585 10 Ot 585 United States flag 1
Re Allen 2 Phil 630 Philippines flag 51

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