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	GR No. 180043 2009-07-14	CIR v. PHILIPPINE AIRLINES CHICO-NAZARIO, J.
In this Petition for Review on Certiorari, under Rule 45 of the Revised Rules of Court, petitioner Commissioner of Internal Revenue assails the Decision[1] of the Court of Tax Appeals (CTA) En Banc dated 9 August 2007 in CTA EB No. 221, affirming the Decision[2] dated 14 June 2006 of the CTA First Division in CTA Case No. 6735, which granted the claim of respondent Philippine Airlines, Inc. (PAL) for the refund of its Overseas Communications Tax (OCT) for the period April to December 2001.
	GR No. 156052 2008-02-13	SOCIAL JUSTICE SOCIETY v. JOSE L. ATIENZA CORONA, J.
There are two kinds of implied repeal. The first is: where the provisions in the two acts on the same subject matter are irreconcilably contradictory, the latter act, to the extent of the conflict, constitutes an implied repeal of the earlier one.[92] The second is: if the later act covers the whole subject of the earlier one and is clearly intended as a substitute, it will operate to repeal the earlier law.[93] The oil companies argue that the situation here falls under the first category.