— Taxation —

CIR v. ISABELA CULTURAL CORP. G.R. No. 172231 February 12, 2007 All Events Test, Accrual Method of Accounting, Allowable Deductions

May 10, 2021

FACTS: On February 23, 1990, ICC, a domestic corporation, received from the BIR an Assessment Notice for deficiency income tax in the amount of P333,196.86 due to BIR’s disallowance of ICC’s claimed expense deductions for professional and security services billed to and paid by ICC in 1986, and the alleged understatement of ICC’s interest income… Read More CIR v. ISABELA CULTURAL CORP. G.R. No. 172231 February 12, 2007 All Events Test, Accrual Method of Accounting, Allowable Deductions

— Civil Law —

Coronel v. CA G.R. No. 103577 October 7, 1996 Contract of Sale, Contract to Sell, Double Sale 

May 8, 2021

FACTS: On January 19, 1985, defendants-appellants Romulo Coronel, et al. executed a document entitled “Receipt of Down Payment” (Exh. “A”) in favor of plaintiff Ramona Patricia Alcaraz subject of which is an inherited house and lot, covered by TCT No. 119627 in the total amount of P1,240,000.00. The conditions of the sale  were: 1. Ramona… Read More Coronel v. CA G.R. No. 103577 October 7, 1996 Contract of Sale, Contract to Sell, Double Sale 

— Civil Law —

Cuevas v. Cuevas G.R. No. L-8327 December 14, 1955 Donation

May 7, 2021

FACTS: On September 18, 1950, Antonina Cuevas executed a notarized conveyance entitled “Donacion Mortis Causa,” ceding to her nephew Crispulo Cuevas the northern half of a parcel of unregistered land in Nueva Ecija, thus: Dapat maalaman ni Crispulo Cuevas na samantalang ako ay nabubuhay, and lupa na ipinagkakaloob ko sa kaniya ay ako pa rin… Read More Cuevas v. Cuevas G.R. No. L-8327 December 14, 1955 Donation

— Criminal Law, Remedial Law —

People v. Lobrigas G.R. No. 147649, December 17, 2002 Doctrine of Independently Relevant Statements, Abuse of Superior Strength, Circumstantial Evidence, Res Gestae,

May 5, 2021

FACTS: On February 19, 1996, Felix Taylaran, a farmhand of Castor Guden, asked for permission not to work because it was raining and he had to go to the store of Teodorico Mante. At 4:00 p.m., Felix returned to Castor Guden’s house with bruises on his face and injuries all over his body. He told… Read More People v. Lobrigas G.R. No. 147649, December 17, 2002 Doctrine of Independently Relevant Statements, Abuse of Superior Strength, Circumstantial Evidence, Res Gestae,

— Civil Law —

Morisono v. Morisono G.R. No. 226013, July 2, 2018 Foreign Divorce Decree, Article 26 (2) of the Family Code

May 4, 2021

FACTS: Luzviminda Morisono was married to private respondent Ryoji Morisono in Quezon City on December 8, 2009. Thereafter, they lived together in Japan for one year and three months but were not blessed with a child.  During their married life, they would constantly quarrel mainly due to Ryoji’s philandering ways, in addition to the fact… Read More Morisono v. Morisono G.R. No. 226013, July 2, 2018 Foreign Divorce Decree, Article 26 (2) of the Family Code

— Civil Law —

Cabales v. Cabales G.R. No. 162421 August 31, 2007 The Right of Legal Redemption

May 3, 2021

FACTS: Rufino Cabales died on July 4, 1966 leaving to his wife Saturnina and children Bonifacio, Albino, Francisco, Leonora, Alberto and petitioner Rito, a 5,714-sqm parcel of land. On July 26, 1971, brothers and co-owners Bonifacio, Albino and Alberto sold the subject property to Dr. Cayetano Corrompido for ₱2,000.00, with right to repurchase within eight… Read More Cabales v. Cabales G.R. No. 162421 August 31, 2007 The Right of Legal Redemption

— Taxation —

NIPPON EXPRESS (PHILIPPINES) CORPORATION v. CIR G.R. No. 191495 July 23, 2018 VAT

May 2, 2021

FACTS: On March 30, 2005, petitioner Nippon Express filed an application for tax credit of its excess/unused input taxesattributable to zero-rated sales for the taxable year 2004 in the total amount of ₱27,828,748.95.By reason of the inaction by the BIR, Nippon Express subsequently filed a Petition for Review before the CTA. In its Answer, respondent… Read More NIPPON EXPRESS (PHILIPPINES) CORPORATION v. CIR G.R. No. 191495 July 23, 2018 VAT

— Labor Law —

San Miguel Corporation Supervisors and Exempt Union v. Laguesma G.R. No. 110399 August 15, 1997 Appropriate Bargaining Unit, Confidential Employees, Mutuality of Interests Doctrine

May 1, 2021

FACTS: Petitioner union filed before the DOLE a for Certification Election among the supervisors and exempt employees of the SMC Magnolia Poultry Products Plants of Cabuyao, San Fernando and Otis. On December 19, 1990, Med-Arbiter Danilo L. Reynante issued an Order to conduct a certification election among the supervisors and exempt employees of the SMC… Read More San Miguel Corporation Supervisors and Exempt Union v. Laguesma G.R. No. 110399 August 15, 1997 Appropriate Bargaining Unit, Confidential Employees, Mutuality of Interests Doctrine

— Constitutional Law, Political Law —

Liang (Huefeng) v. People G.R. No. 125865 January 28, 2000 Immunity from Suit

April 30, 2021

FACTS: Petitioner is an economist working with the Asian Development Bank (ADB).  Sometime in 1994, for allegedly uttering defamatory words against fellow ADB worker Joyce Cabal, he was charged before the MeTC with two counts of grave oral defamation.  Petitioner was arrested by virtue of a warrant issued by the MeTC. After fixing petitioner’s bail,… Read More Liang (Huefeng) v. People G.R. No. 125865 January 28, 2000 Immunity from Suit

— Criminal Law —

Salvador v. Mapa G.R. No. 135080 November 28, 2007 Ex Post Facto Law

April 29, 2021

FACTS: On October 8, 1992 then President Fidel V. Ramos issued Administrative Order No. 13 creating the Presidential Ad Hoc Fact-Finding Committee on Behest Loans, in view of allegations of loans, guarantees, and other forms of financial accommodations granted, directly or indirectly, by government-owned and controlled bank or financial institutions, at the behest, command, or… Read More Salvador v. Mapa G.R. No. 135080 November 28, 2007 Ex Post Facto Law