National Coal Co. vs Collector of Internal Revenue 46 Phil 583

DOCTRINE: The plaintiff is a private corporation. The mere fact that the Government happens to the majority stockholder does not make it a public corporation. Act No. 2705, as amended by Act No. 2822, makes it subject to all of the provisions of the Corporation Law, in so far as they are not inconsistent with … Continue reading →

Luzon Stevedoring vs Collector of Internal Revenue

G.R. No. 18316           September 23, 1922 LUZON STEVEDORING COMPANY, vs. WENCESLAO TRINIDAD, Collector of Internal Revenue,. Facts: Plaintiff is engaged in the stevedoring business in said city consisting of loading and unloading cargo from vessels in port, at certain rates of charge per unit of cargo; that all the work done … Continue reading →