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120. Taxes are the lifeblood of the government and their prompt and certain availability is an imperious need. This pronouncement was cited in several decisions of the Supreme Court except in the case of:
a. Commissioner vs. Pineda, 21 SCRA 105
b. Vera vs. Fernandez, 89 SCRA 199
c. Lutz vs. Araneta, 98 SCRA 148
d. Philex Mining vs. CIR, 294 SCRA 678
121. “Lest the collector kill the hen that lays the golden egg.” This has been metaphorically mentioned to justify a settled rule as laid down in the case of:
a. Gomez vs. Palomar, 25 SCRA 827
b. Punzalan vs. Manila, 95 SCRA 46
c. Roxas vs. CTA, 23 SCRA 276
d. Villegas vs. Pao, 86 SCRA 270
