BP / UST / Petitioner Philippine Guaranty Co. Inc. / Central Syndicate / Stone Tracy Company / Necessity Theory Philippine Guaranty Co. Inc. / Manila Race Horses Trainers Association Inc / /
Country
United States / Philippines / /
Currency
pence / /
Event
Reorganization / /
IndustryTerm
income tax law / foreign insurance / said law / law superseding / fundamental law / pharmacy products / real estate dealers / tax law / pharmaceutical products / /
Organization
Manila Race Horse Trainers Association / Manila Race Horses Trainers Association / Gilberth D. Balderama Taxation Law Committee / United States Supreme Court / Academics Committee / House of Representatives / Taxation Law Committee / Senate / Congress / City Court of Baguio / JUSTICE JAPAR B. DIMAAMPAO Page Senate / Videogram Regulatory Board / federal government / JUSTICE JAPAR B. DIMAAMPAO Page court / Municipal Board of the City of Manila / United States Congress / UN Court / City Court / National Government / State’s police / Katrina C. Dapula Tax Law Committee / /
Person
Marshall / Walter Lutz vs / J. Antonio Araneta / Hong Lue / Manuel Pineda / Katrina C. Dapula / Marcos II / Tolentino / Regina S. Salonga / /
Position
Chief Justice / Solicitor General / Collector / Gabrillo ADVISER / President / tax collector / Vice-Chairman / eminent domain Commissioner / Chairman / real estate dealer / Commissioner / administrator / Vice-Chairman Committee / Chairperson / dealer / Secretary of Finance / General Manager of petitioner corporation / Marshall / Chief / /
GENERAL PRINCIPLES BASIS OF TAXATION Lifeblood Doctrine CIR vs. Pineda, September 15, 1967, 21 SCRA 105 Facts: Manuel Pineda, the eldest son of the decedent who was made to pay the full amount of the income tax liabiliti