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Tang Ho, William Lee, Henri Lee, Sofia Lee Teehankee, Thomas Lee, Anthony Lee, Julia Lee Kaw, Charles Lee, Valeriana Lee Yu, Victor Lee, Silvino Lee, Mary Lee, John Lee, and Peter Lee, for themselves and as heirs of li Seng Giap, deceased v the Board of Tax Appeals and the Collector of Internal Revenue   flag 

[1955] PHSC 237
Supreme Court of the Philippines
Philippines
19th November, 1955

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Commissioner of Internal Revenue v Tower 327 US 280; 90 L Ed 670; 66 SCt 532 United States Supreme Court United States 25 Feb 1946 WorldLII flag 178
Helvering v Tex-Penn Oil Co 300 US 481; 81 L Ed 755; 57 SCt 569 United States Supreme Court United States 29 Mar 1937 WorldLII flag 70
Commissioner of Internal Revenue v Scottish American Investment Co 323 US 119; 89 L Ed 113; 65 SCt 169 United States Supreme Court United States 4 Dec 1944 WorldLII flag 63
Baello vs Villanueva 54 Phil 213 Philippines circa 1944 flag 12
59 Phil 293 59 Phil 293 Philippines circa 1944 flag 3

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