JURISPRUDENCE phtaxationlibrary.online 1997 Supreme Court cases Commissioner of Internal Revenue vs. A. Soriano Corporation, et al. G.R. No. 113703, 31 January 1997, 3rd Div., J. Francisco Marcos II vs. Court of Appeals, et al. G.R. No. 120880, 5 June 1997, 2nd Div., J. Torres, Jr. Tagaytay-Taal Tourist Development Corporation vs. Court of Appeals (Special Ninth Division), et al. G.R. No. 106812, 10 June 1997, 1st Div., J. Kapunan