The Phil. Guaranty Co., Inc. v.

The CIR & CTA (Author’s name)

April 30, 1965 | Bengzon, J.P., J. |

PETITIONER: The Philippine Guaranty Co., Inc.

RESPONDENTS: The Commissioner of Internal Revenue, The Court of Tax
Appeals

SUMMARY: in your own words kwento mo yung case here from its journey sa
lower courts hanggang ruling ng SC

DOCTRINE: rule of law that applied and how the court applied it

FACTS:
1. Including the lower courts decisions. Ideally should end with, “hence, this
petition”.

ISSUE/s:
1. WoN tama na ba ang format mo – YES

RULING: SC affirmed the lower courts decision. Pwede rin wherefore.

RATIO:
1. How the SC arrived with their decision. Bold yung important.
2. Dela Cruz, concurring: dito mo lalagay yung summary.