TAXATION 2

(CASE DIGEST)

1. COMMMISSIONER OF INTERNAL REVENUE VS PHILIPPINE NATIONAL BANK

(G.R. No. 161997, October 25, 2005)

2. CITIBANK VS COURT OF APPEALS AND COMMMISSIONER OF INTERNAL REVENUE

(G.R. No. 107434, October 10, 1997)

3. COMMMISSIONER OF INTERNAL REVENUE VS

COURT OF TAX APPEALS AND CITYTRUST BANKING CORPORATIONG
(G.R. No. 106611, July 21, 1994)

4. BANK OF THE PHILIPPINE ISLANDS VS COMMMISSIONER OF INTERNAL REVENUE

(G.R. No. 144653, August 28, 2001)

5. EMILIO AND ANTONIA LIM VS COURT OF APPEALS

(G.R. Nos 48134-37, October 18, 1990)

6. LIWAYWAY VINZONS-CHATO VS FORTUNE TOBACCO CORPORATION

(G.R. No. 141309, June 19, 2007)

SUBMITTED BY:

JURIS PABLO G. FORMARAN V