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Lincoln Philippine Life Insurance Co, Inc (now Jardine-CMG Life Insurance Co Inc) v Court of Appeals and Commissioner of Internal Revenue    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Nielson & Co , Inc v Lepanto Consolidated Mining Co	(1968) 26 SCRA 540	Supreme Court of the Philippines	Philippines	circa 1968			6
Dupont v United States	300 US 150; 81 L Ed 570; 57 SCt 391	United States Supreme Court	United States	1 Feb 1937	WorldLII		11
Thomas v United States	192 US 363; 48 L Ed 481; 24 SCt 305	United States Supreme Court	United States	23 Feb 1904	WorldLII		15
Nicol v Ames	173 US 509; 43 L Ed 786; 19 SCt 522; 43 L Ed 783	United States Supreme Court	United States	3 Apr 1899	WorldLII		43
Commissioner of Internal Revenue v Fireman's Fund Insurance Co	148 SCRA 315	Supreme Court of the Philippines	Philippines				11
Commissioner of Internal Revenue v Construction Resources of Asia, Inc	145 SCRA 671	Supreme Court of the Philippines	Philippines				22
Trust Co v Hoey	103 F 2						3
Philippine Consolidated Coconut Industries, Inc v Collector of Internal Revenue	70 SCRA 22	Supreme Court of the Philippines	Philippines				3
Manila Railroad Co v Collector of Customs	52 Phil 950		Philippines				14
Commissioner of Internal Revenue v Heald Lumber Co	10 SCRA 372	Supreme Court of the Philippines	Philippines				2
La Tondena, Inc and CTA	5 SCRA 665	Supreme Court of the Philippines	Philippines				2