THE ROMAN CATHOLIC BISHOP OF NUEVA SEGOVIA vs. THE PROVINCIAL BOARD OF ILOCOS NORTE, ET AL G.R. No. L-27588 December 31, 1927 Facts: The plaintiff possesses and is the owner of a parcel of land in the municipality of San Nicolas, Ilocos Norte, all four sides of which face on public streets. On the… Continue reading The Roman Catholic vs. Provincial Board of Ilocos Norte
LUNG CENTER OF THE PHILIPPINES vs. QUEZON CITY AND CONSTANTINO P. ROSAS, IN HIS CAPACITY AS CITY ASSESSOR OF QUEZON CITY G.R. No. 144104, June 29, 2004 Facts: The petitioner Lung Center is a non-stock and non-profit entity. It is the registered owner of a parcel of land. Erected in the middle lot is… Continue reading Lung Center vs. Quezon City
COMMISSIONER OF INTERNAL REVENUE vs. ST. LUKE’S MEDICAL CENTER, INC. G.R. No. 195909, September 26, 2012 Facts: Luke’s Medical Center, Inc. is a hospital organized as a non-stock and non-profit corporation. The BIR assessed St. Luke’s deficiency taxes amounting to P76,063,116.06 for 1998, comprised of deficiency income tax, VAT, withholding tax on compensation and… Continue reading CIR vs. St. Luke’s
ANGELES UNIVERSITY FOUNDATION vs. CITY OF ANGELES et. al G.R. No. 189999, June 27, 2012 Facts: Petitioner is an educational institution and was converted into a non-stock, non-profit education foundation under the provisions of R.A. 6055 Sometime in August 2005, petitioner filed with the Office of the City Building Official an application for a… Continue reading ANGELES UNIVERSITY FOUNDATION vs. CITY OF ANGELES et. al
CIR vs. CA, CTA AND YOUNG MEN’S CHRISTIAN ASSOCIATION OF THE PHILIPPINES, INC. G.R. No. 124043, October 14, 1998 Facts: YMCA is a non-stock, non-profit institution, which conducts various programs and activities that are beneficial to the public, especially the young people, pursuant to its religious, educational and charitable objectives YMCA earned, among others,… Continue reading CIR vs. CA, CTA and Young Men’s Christian Association
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