G.R. Nos. L-8895 and L-9191 April 30, 1957 SALVADOR A. ARANETA, ETC., ET AL., petitioners, vs. THE HON. MAGNO S. GATMAITAN, ETC., ET AL., respondents. EXEQUIEL SORIANO, ET…
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…