taxation ii

TABLE OF CONTENTS ESTATE TAXATION Lorenzo vs. Posadas-------------------------------------2 Corre vs. Tan Corre-------------------------------------2 Collector vs. Fisher------------------------------------2 Collector vs. Norton------------------------------------2 Collector vs. Campos Rueda------------------------------2 Rafael Dizon vs. CTA, CIR-------------------------------2 DONORS TAXATION Lladoc vs. Commissioner---------------------------------3 Pirovano vs. Commissioner-------------------------------3 Tang Ho vs. Board of Tax Appeals------------------------3 Abello vs. CIR, CA--------------------------------------3 VALUE ADDED TAX Kapatiran, etc. vs. Tan---------------------------------3 Abakada Guro vs. Ex. Sec. Ermita------------------------4 CIR vs. Cebu Toyo Corp.---------------------------------5 CIR vs. Seagate Tech------------------------------------5 Atlas Consolidated vs. CIR------------------------------5 CIR vs. Manila Mining Corp.-----------------------------5 Pagcor vs. CIR------------------------------------------5 CIR vs. Phil Health Care--------------------------------5 Fort Bonifacio vs. CIR----------------------------------5 Toshiba vs. CIR-----------------------------------------5 Mindanao Geothermal vs. CIR-----------------------------5 CIR vs. San Roque Power, etc.---------------------------5 CIR vs. Royal Inter Ocean Lines-------------------------6 CIR vs. Lluiller----------------------------------------6 CIR vs. BPI---------------------------------------------6 Phil. Basketball Assn vs. CTA---------------------------6 CIR vs. CA (Fortune Tobacco case)-----------------------6 Silkair Pte. Ltd vs. CIR--------------------------------6 DOCUMENTARY STAMP TAX-----------------------------------6 Lincoln Phil Insurance vs. CA---------------------------6 CIR vs. Lincoln Phils-----------------------------------6 China Banking Corporation vs. CIR-----------------------6 Tambunting Pawnshop vs. CIR-----------------------------6

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TABLE OF CONTENTSESTATE TAXATIONLorenzo vs. Posadas------------------------------------------------------------------2Corre vs. Tan Corre--------------------------------------------------------------------2Collector vs. Fisher--------------------------------------------------------------------2Collector vs. Norton-------------------------------------------------------------------2Collector vs. Camos !"eda-------------------------------------------------------2!a#ael $izon vs. CTA% CI!-----------------------------------------------------------2$ONO!S TAXATIONLladoc vs. Commissioner-----------------------------------------------------------&Pirovano vs. Commissioner---------------------------------------------------------&Tan' (o vs. )oard o# Ta* Aeals------------------------------------------------&A+ello vs. CI!% CA---------------------------------------------------------------------&,AL-E A$$E$ TAX.aatiran% etc. vs. Tan---------------------------------------------------------------&A+a/ada 0"ro vs. E*. Sec. Ermita------------------------------------------------1CI! vs. Ce+" To2o Cor.-------------------------------------------------------------3CI! vs. Sea'ate Tech-----------------------------------------------------------------3Atlas Consolidated vs. CI!----------------------------------------------------------3CI! vs. 4anila 4inin' Cor.--------------------------------------------------------3Pa'cor vs. CI!--------------------------------------------------------------------------3CI! vs. Phil (ealth Care-------------------------------------------------------------3Fort )oni#acio vs. CI!-----------------------------------------------------------------3Toshi+a vs. CI!-------------------------------------------------------------------------34indanao 0eothermal vs. CI!-----------------------------------------------------3CI! vs. San !o5"e Po6er% etc.----------------------------------------------------3CI! vs. !o2al Inter Ocean Lines---------------------------------------------------7CI! vs. Ll"iller--------------------------------------------------------------------------7CI! vs. )PI-------------------------------------------------------------------------------7Phil. )as/et+all Assn vs. CTA------------------------------------------------------7CI! vs. CA 8Fort"ne To+acco case9-----------------------------------------------7Sil/air Pte. Ltd vs. CI!----------------------------------------------------------------7$OC-4ENTA!: STA4P TAX--------------------------------------------------------7Lincoln Phil Ins"rance vs. CA------------------------------------------------------7CI! vs. Lincoln Phils------------------------------------------------------------------7China )an/in' Cororation vs. CI!----------------------------------------------7Tam+"ntin' Pa6nsho vs. CI!----------------------------------------------------7Lorenzo vs. Posadas64 Phils 353FACTS; Thomas (anle2 died% leavin' a 6ill and considera+le amo"nto# real and ersonal roerties. (is 6ill rovided that

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