Library

Court of Tax Appeals decisions

8,629 decisions · 1954–2026

1981 Division

36 decisions in 1981

Newest first
Newest firstOldest first
1981 Division Clear
  1. Dec 23, 1981 · CTA Case No. 2843 · Division ' ! I,._" 1t V'Tn, et al. vs. '_:_'Hb COM.I.IISS Loner of Cus'Toms CTA Case No. 2843
  2. Nov 27, 1981 · CTA Case No. 2170 · Division RKPTLLH.1R. 0 Trllt Pfhlli'>I'In'Ltij Coui\T of Tax a P£Als of ' JT7.0N City /Rvtacondeay & Co., Inc., in Its Capacity as Agent of the Ms "Fernview" vs. Commissioder of Cus'L'Oms CTA Case No. 2170
  3. Nov 26, 1981 · CTA Case No. 3041 · Division Kepuj!L.LIC of, et al. vs. Cq~~Issioner of Customs, et al. CTA Case No. 3041
  4. Oct 30, 1981 · CTA Case No. 3348 · Division ~LL.L' Llh J.TR. of 1 H~ Ftliljppines Court of T A.'{ Appeal.~ or·~7.M\ Cll'Y /1\Hadeo Briones, Jr. vs. CO!VL.MISSIONER of Interl'Jal Revenue CTA Case No. 3348
  5. Oct 30, 1981 · CTA Case No. 2993 · Division ltEPUBL1C OJ' THR PHILJPPlNU COURT OF 'I'AX APPEALS Of"f70N CJTV I THE HANILA BANKING CORPORATION vs. ·rHE COr.iiUSSIOlJER OF IN'l'ERNAL REVBNUE, Hes >ondent. X - - - - - - - - - - - - X D B C I S I 0 N This action involving a claim for TAX credit is nothing more than a question of the legality of an imposition of adillinistrative penalty directed against late payment of the transaction TAX pre- scribed under ~ection 210\b of the TAX Code of 1977, as amended by Presidential Decree No. 1154, providin9 insotar as pertinent, that - "Comnercial paper transactions. - There shall be levied, et al. CTA Case No. 2993
  6. Oct 23, 1981 · CTA Case No. 1967 · Division Repu Blic O F Tli& Ptli Ljppintts Couf"'T of Tax Appeals Ot:Lt?Ol"T City - /Carlos Yshael vs. The Commiss Io~, et al. CTA Case No. 1967
  1. Sep 30, 1981 · CTA Case No. 2153 · Division liill'1.1~<~UC OF TUH. I'IUUI'PlNl>.:. _,llli··~ ~ OF TAX A.PP£.A.Ls U17.0N CITY / cANTILAN LUMBER COMPANY, Pe.ti tioner vs. THE COMMISSIONER OF INTERNAL REVENUE CTA Case No. 2153
  2. Sep 21, 1981 · CTA Case No. 2645 · Division iHi.PlJRV.H~ OJ? TllH. PHlUi"P!~"O COURT OF TAX fo.FP£..~~ 0 ~r.1-®N !1Tl' /THE GOODYEAR TIRE AND RUBBER COMPANY OF THE PHILIPPINEs, et al. vs. The Goodyear Tire and Rubbe r Company of the Philippines, Ltd., et al. CTA Case No. 2645
  3. Aug 31, 1981 · CTA Case No. 3181 · Division | “Public of > Philippine Court of Tax Appeals Ova on City Ylita Enterprises, Inc vs. Ceteas Case No, 3181 Commissioner of Internal Hie CTA Case No. 3181
  4. Aug 31, 1981 · CTA Case No. 2990 · Division CTA Case No. 2990 CTA Case No. 2990
  5. Aug 28, 1981 · CTA Case No. 2960 · Division R&PU.BUC of Hi~ I"Mu!F'Li'Ll"~ Coui?It of 'Lr X '-~.Ls Nr:R·~~on Cb"V /Rzummer Comivlehcial Cof\Pora'Rion vs. CO~~Issioner of Internal Revenue CTA Case No. 2960
  6. Aug 14, 1981 · CTA Case No. 3070 · Division KF.PU8UR of 'I H!I. Pllllji'Pjn'Llll Court of Tax APPE.A!.S 01 "Lti!.on Cit'Il' / Oscar F. Santos CTA Case No. 3070
  7. Jul 31, 1981 · CTA Case No. 3099 · Division Repoblic of the Fuilippines Court of Tax Appeals _. Ourzon City /Samhawa Company, LTD vs. ~ Commissioner of Customs CTA Case No. 3099
  8. Jul 31, 1981 · CTA Case No. 2976 · Division Kepubltr of "Llill. Philippfnd Court of Tax Appeals Ot:Azon City Lino T. Trinidad vs. The Commissioner of Internal Revenue CTA Case No. 2976
  9. Jul 23, 1981 · CTA Case No. 2578 · Division Lli:PF.HTH.H' 011, et al. vs. The Commissioner of Internai. Revenue CTA Case No. 2578
  10. Jul 20, 1981 · CTA Case No. 2973 · Division K Kpubl1c. of 1 U Il Philipp Ink's Court of Tax Appeals of ' F.7.0N City ~L:G<II10 R..TL.JL.IAO -as vs. Tlle Cohhissioner of Inteiu1tal Revenue CTA Case No. 2973
  11. Jul 9, 1981 · CTA Case No. 2961 · Division CTA Case No. 2961 CTA Case No. 2961
  12. Jun 25, 1981 · CTA Case No. 3061 · Division CTA Case No. 3061 CTA Case No. 3061
  13. Jun 19, 1981 · CTA Case No. 2893 · Division iutE··J~~.fi'<' m.7 Tm~ rmu r.-~H'"'··~ cour~T o;:;- 1'AJ{.t~.f·'f.F:.t~ m:~:~4t;.m..r c~n·T A10DES'l'O T. FLOH.ESv as Administrator of the Testate ~state of the late Mary McDon~ld Bachrach, Petit ion.of the National IntE:rna.l Revenue Code, ~eal property used in trade or busi- ness of the TAXpayer and which is of a character subject to the allowance for depreciation is not considered a capital asset. Contending that a property consisting of three parcels of land and imprc.·;emcnts thereon which the Test~=. te Estate of th l ate Mary McDonald Bachrach sold in 1970 does not con~titutc a capital asset because prior to the sale, the said property had been leas~d to tenants from wbicb 1:ent.al income was der::i.ved and fl:OF\ which yearly depreciation ~as c~aimed as deduction, res- 260 CTA Case No. 2893
  14. Jun 17, 1981 · CTA Case No. 3017 · Division &Ipuiuc Op Tuk PIIILIPPNU8 Court of Tax Appeals Ot:Azon City Advertising Associates, Inc., et al. vs. Cohmissioner of Internal Revenue CTA Case No. 3017
  15. May 29, 1981 · CTA Case No. 1974 · Division E'3so Sti\NDAF.D Fehrl'Il 1 Ze:H & I.\··, et al. CTA Case No. 1974
  16. May 26, 1981 · CTA Case No. 2275 · Division Republic of the Philippines Court of Tax Appeals Gurzon City y Marietta Kalaw, Inc. vs. The Commissicner of Internal Revenue CTA Case No. 2275
  17. Apr 30, 1981 · CTA Case No. 3071 · Division Republic of 1itu Philippines Court of Tax Appeals Quzzon City Lyceum of the Philippines vs. Commissioner of Internal Revenue CTA Case No. 3071
  18. Apr 30, 1981 · CTA Case No. 3063 · Division V Pan!·, et al. vs. THZ Acting COM.T1ISS Ioner of Customs CTA Case No. 3063
  19. Apr 29, 1981 · CTA Case No. 1039 · Division Y Pacific Transpuht Une~, et al. vs. Comi<Lissioner of U!Teffila L Revenue CTA Case No. 1039