2. Madrigal vs. Rafferty 38 Phil 414 3. Fisher vs. Trinidad 43 Phil 973 4. Commissioner vs. BOAC 149 SCRA 395 5. Commissioner vs. Japan Air Lines 202 SCRA 450 6. Tuason vs. Lingad 58 SCRA 170 7. Calasanz vs. Commissioner 144 SCRA 664 8. Gonzales vs. CTA 14 SCRA 79 9. Commissioner vs. CA 301 SCRA 152 10.Commissioner vs. Javier, Jr. GR No. 78953, July 31, 1991 11.Fernandez vs. Commissioner 29 SCRA 553 12.Limpan vs. Commissioner 17 SCRA 703 13.Republic vs. Dela Rama 18 SCRA 861 14.Commissioner vs. Wyeth Suaco 202 SCRA 135 15.Commissioner vs. GCL Retirement Plan 207 SCRA 487 16.Commissioner vs. Ledesma 31 SCRA 95 17.Ona vs. Commissioner 45 SCRA 74 18.Gatchalian vs. Collector 67 Phil 666 19.Evangelista vs. Collector 102 Phil 140 20.Afisco Insurance vs. Commissioner GR No. 112675, January 25, 1999 21.Obillos vs. Commissioner 139 SCRA 436 22.Marubeni vs. Commissioner 177 SCRA 500 23.Commissioner vs. P&G 204 SCRA 377 24.Commissioner vs. St. Lukes Medical Center GR No. 195909/195960, September 26, 2012 25.Pirovano vs. Commissioner 14 SCRA 832 26.Garrison vs. CA 187 SCRA 525 27.Collector vs. Binalbagan Estate 13 SCRA 1 28.Commissioner vs. Mitsubishi Metal 181 SCRA 214 29.Commissioner vs. Manning 66 SCRA 14 30.Commissioner vs. Castaneda 203 SCRA 72 31.Atlas Consolidated Mining vs. Commissioner 102 SCRA 246 32.ESSO Standard Eastern, Inc. vs. Commissioner 175 SCRA 149 33.PICOP vs. Commissioner GR Nos. 106949-50, December 1, 1995 34.Collector vs. Jamir 4 SCRA 716 35.Calanoc vs. Collector 3 SCRA 517 36.Kuenzle vs. Commissioner GR No. 18840, May 29, 1969 37.Roxas vs. CTA 23 SCRA 276 38.Gancayco vs. Collector 1 SCRA 980 39.Commissioner vs. Palanca 18 SCRA 496 40.Fernandez Hermanos vs. Commissioner 29 SCRA 552 41.Philex Mining vs. Commissioner GR No. 148187, April 16, 2008 42.Collector vs. Goodrich 21 SCRA 133 43.Basilan Estates vs. Commissioner 21 SCRA 17 44.Manila Wine Merchants vs. Commissioner GR No. L-26145, February 25, 1984 45.ACCRA Investments vs. CA 204 SCRA 957 46.Commissioner vs. Central Luzon GR No. 159647, April 15, 2005; GR No. 148512, June 26, 2006