MEMORANDUM

No.: 2015-08-02

1st Semester, SY 2015-2016

Thursday, August 20, 2015

FOR: Members of Section 3-B

RE: Cases in Taxation Law I

“You know, I like tax; it keeps me alive everyday.

Unlike other subjects, they’re so boring.”

The cases to be studied in Tax I are as follows:

1. Commissioner of Internal Revenue v. San Miguel Corporation, G.R. No. 184428,

23 November 2011, 661 SCRA 206.

2. Commissioner of Customs v. Hypermix Feeds Corp., G.R. No. 179579, 01

February 2012, 664 SCRA 666.

3. People v. Gloria Kintanar, CTA EB Crim. Case No. 006, 03 December 2010; G.R.

No. 196340, 15 August 2011, 16 November 2011.*

4. Tolentino v. Secretary of Finance, G.R. No. 115455, 30 October 1995, 249 SCRA

628.†

5. Umali v. Court of Appeals, G.R. No. 89561, 13 September 1990, 189 SCRA 529.

6. Diaz v. Secretary of Finance, G.R. No. 193007, 19 July 2011, 654 SCRA 96.

This Memorandum has been issued for the information and guidance of all

concerned.

TERENCE LUKE B. DOMINGO

Class Secretary, Section 3-B

* This case of People v. Kintanar has so far not been published either in the Supreme Court

Reports Annotated (SCRA) or in the Supreme Court’s website. Thus, a full text of this case could not

be found. At best, only a discussion by one of the associate lawyers of the BDB Law Firm could be

downloaded from the website. When you open the link provided hereinafter as see the webpage,

please click the “Download” button. The link to the said page is as follows:

http://www.bdblaw.com.ph/index.php?option=com_dms&task=show_document&category_id=0&id=5

56&Itemid=164. † This case is also known as Philippine Airlines v. Secretary of Finance, G.R. No. 115852, 30

October 1995, 249 SCRA 628.