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Commissioner of Internal Revenue v British Overseas Airways Corporation and Court of Tax Appeals

[1987] PHSC 162

Supreme Court of the Philippines

Philippines

30th April, 1987

Legislation Cited

Legislation Name	Provision
Income Tax Regulations (WA)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner v Hawaiian Philippine Co	(1939) 100 F2d 988		United States	circa 1939	Westlaw		3
Del Rosario and Peligon	96 Phil 23		Philippines	circa 1939			4
Mentholatum v Mangaliman	72 Phil 524		Philippines	circa 1939			36
Manila Gas Co v Collector of Internal Revenue	62 Phil 895		Philippines				5
Rafferty and Concepcion	38 Phil 414		Philippines				33
British Traders' Insurance Co , Ltd v Commissioner of Internal Revenue	13 SCRA 719	Supreme Court of the Philippines	Philippines				11
Howden & Co v Collector of Internal Revenue	13 SCRA 601	Supreme Court of the Philippines	Philippines				8
Commissioner of Internal Revenue v United Lines Co	5 SCRA 175	Supreme Court of the Philippines	Philippines				8
4 P 11	4 P 11						1

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