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Paper Industries Corporation of the Philippines (Picop) v Court of Appeals, Commissioner of Internal Revenue and Court of Tax Appeals    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Libson Shops, Inc v Koehler	353 US 382; 1 L Ed 2d 924; 77 SCt 990	United States Supreme Court	United States	24 Jun 1957	WorldLII		70
People v Dismuke	234 SCRA 51	Supreme Court of the Philippines	Philippines	circa 1957			54
Ong Ching Po v Court of Appeals	239 SCRA 341	Supreme Court of the Philippines	Philippines				23
Commissioner of Internal Revenue v Construction Resources of Asia, Inc	145 SCRA 671	Supreme Court of the Philippines	Philippines				22
Procter and Gamble Phil Mfg Corporation	204 SCRA 377	Supreme Court of the Philippines	Philippines				20
Atlas Consolidated Mining & Development Corporation v Commissioner of Internal Revenue	(1981) 102 SCRA 246	Supreme Court of the Philippines	Philippines	circa 1981			12
De Vera v Aguilar	218 SCRA 602	Supreme Court of the Philippines	Philippines	circa 1981			12
Perez v Court of Appeals	127 SCRA 636	Supreme Court of the Philippines	Philippines	circa 1981			11
Commissioner of Internal Revenue	124 SCRA 121	Supreme Court of the Philippines	Philippines	circa 1981			11
Ca	222 SCRA 466	Supreme Court of the Philippines	Philippines	circa 1981			8
Lazatin v Campos	92 SCRA 250	Supreme Court of the Philippines	Philippines	circa 1981			8
	58 SCRA 618	Supreme Court of the Philippines	Philippines	circa 1981			5
Commissioner of Internal Revenue vs Air India	157 SCRA 648	Supreme Court of the Philippines	Philippines	circa 1981			4
[1954] Sec 382	[1954] SEC 382		United States	circa 1954			2
[1977] P 44	[1977] P 44			circa 1977			1
229 f 2	229 F 2			circa 1981			1
Commissioner of Internal Revenue	137 SCRA 88	Supreme Court of the Philippines	Philippines	circa 1981			1
47 P 11	47 P 11			circa 1981			1
46 P 8	46 P 8						1
45 P 949	45 P 949			circa 1981			1
44 P 17	44 P 17						1