— Civil Law —

Macalinao v. Ong G.R. No. 146635 Negligence, Damages, Evidence

February 6, 2023

FACTS: Marcelo Macalinao and Eddie Medecielo Ong were employed as utility man and driver, respectively, at the Genetron International Marketing, a single proprietorship owned and operated by Genovevo Sebastian.  On 25 April 1992, Sebastian instructed Macalinao, Ong and two truck helpers to deliver a heavy piece of machinery reactor/motor for mixing chemicals, to Sebastian’s manufacturing… Read More Macalinao v. Ong G.R. No. 146635 Negligence, Damages, Evidence

— Constitutional Law, Political Law —

PILIPINO TELEPHONE CORPORATION (PILTEL) v. NATIONAL TELECOMMUNICATIONS COMMISSION G.R. No. 138295, August 28, 2003 Franchise to Operate a Public Utility

February 3, 2023

FACTS: On 20 March 1995, the National Telecommunications Commission (NTC) issued PILTEL a Provisional Authority (PA) to install, operate and maintain telephone exchanges and public calling offices in areas including Zamboanga del Norte, and Davao City, among others. On 21 June 1996, while PILTEL’s PA was still valid and subsisting, the International Communications Corporation (ICC)… Read More PILIPINO TELEPHONE CORPORATION (PILTEL) v. NATIONAL TELECOMMUNICATIONS COMMISSION G.R. No. 138295, August 28, 2003 Franchise to Operate a Public Utility

— Constitutional Law, Remedial Law —

EPZA v. DULAY G.R. No. L-59603, April 29, 1987 Expropriation, Just Compensation

February 1, 2023

FACTS: On January 15, 1979, the President issued Proclamation No. 1811, reserving a certain parcel of land of the public domain situated in the Lapu-Lapu City, Mactan, Cebu and covering a total area of 1,193,669 square meters, more or less, for the establishment of an export processing zone by petitioner Export Processing Zone Authority (EPZA).… Read More EPZA v. DULAY G.R. No. L-59603, April 29, 1987 Expropriation, Just Compensation

— Appeals, Remedial Law —

𝙰𝙽𝙲𝙷𝙴𝚃𝙰 𝚟.  𝙲𝙰𝙼𝙱𝙰𝚈, G.R. No. 204272, January 18, 2021 J. Hernando, Remedies, Annulment of Judgment, Extrinsic Fraud,

January 26, 2023

FACTS: On June 12, 2003, Vivian Ancheta obtained a loan from Mary Cambay in the amount of P25,000.00 with a 10% monthly interest payable within two months from even date. As security for the loan, Vivian executed a Real Estate Mortgage in favor of Cambay over a parcel of land which was registered under the names… Read More 𝙰𝙽𝙲𝙷𝙴𝚃𝙰 𝚟.  𝙲𝙰𝙼𝙱𝙰𝚈, G.R. No. 204272, January 18, 2021 J. Hernando, Remedies, Annulment of Judgment, Extrinsic Fraud,

— Legal Ethics —

Ramirez v. Buhayang-Margallo A.C. No. 10537, February 3, 2015 Code of Professional Responsibility

January 2, 2023

FACTS: Complainant Reynaldo Ramirez alleged that he engaged Atty. Mercedes Buhayang- Margallo’s services as legal counsel in a civil case for Quieting of Title entitled “Spouses Roque v. Ramirez.” On October 19, 2006, the RTC promulgated a Decision adverse to Ramirez. Atty. Margallo advised him to appeal the judgment. She committed to file the Appeal… Read More Ramirez v. Buhayang-Margallo A.C. No. 10537, February 3, 2015 Code of Professional Responsibility

— Corporation Law, Mercantile Law —

Republic Planters Bank v. Judge Agana, Robes-Francisco Realty & Development Corp., et al. G.R. No. 51765 March 3, 1997 Corporation Code, Declaration of Dividends, Preferred Shares, Redeemable Shares

December 27, 2022

FACTS: On September 18, 1961, private respondent Corporation secured a loan from petitioner in the amount of P120,000.00. As part of the proceeds of the loan, preferred shares of stocks were issued to private respondent Corporation, through its officers then, herein private respondents Adalia F. Robes and Carlos F. Robes. In other words, instead of… Read More Republic Planters Bank v. Judge Agana, Robes-Francisco Realty & Development Corp., et al. G.R. No. 51765 March 3, 1997 Corporation Code, Declaration of Dividends, Preferred Shares, Redeemable Shares

— Insurance, Mercantile Law, Taxation —

PHILIPPINE HEALTH CARE PROVIDERS, INC. v. CIR G.R. No. 167330, September 18, 2009 Insurance Business, Documentary Stamp Tax, “Power to Destroy”

December 22, 2022

FACTS: Petitioner is a domestic corporation whose primary purpose is “to establish, maintain, conduct and operate a prepaid group practice health care delivery system or a health maintenance organization to take care of the sick and disabled persons enrolled in the health care plan and to provide for the administrative, legal, and financial responsibilities of… Read More PHILIPPINE HEALTH CARE PROVIDERS, INC. v. CIR G.R. No. 167330, September 18, 2009 Insurance Business, Documentary Stamp Tax, “Power to Destroy”

— Taxation —

CIR v. Filminera G.R. No. 236325, September 16, 2020 VAT, Cross Border Doctrine, Destination Principle,  Refund or Tax Credit for the Input VAT Attributable to Zero-Rated Sales 

December 21, 2022

FACTS: Filminera Resources and Philippine Gold Processing and Refining Corporation (PGPRC), a domestic corporation registered with the BOI, entered into an Ore Sales and Purchase Agreement. For the third and fourth quarters of the fiscal year (FY) ending June 30, 2010, Filminera Resources’ sales were all made to PGPRC. On March 30, 2012 and June 29,… Read More CIR v. Filminera G.R. No. 236325, September 16, 2020 VAT, Cross Border Doctrine, Destination Principle,  Refund or Tax Credit for the Input VAT Attributable to Zero-Rated Sales 

— Civil Law —

Sps. Nonay v. Citihomes Builder  G.R. No. 204160               September 22, 2014 Maceda Law

December 13, 2022

FACTS: On December 29, 2004, Citihomes and Spouses Noynay executed a contract to sell covering the sale of a house and lot located in San Jose Del Monte, Bulacan, and covered by TCT No. T-43469.  Under the terms of the contract, the price of the property was fixed at ₱915,895.00, with a downpayment of ₱183,179.00, and… Read More Sps. Nonay v. Citihomes Builder  G.R. No. 204160               September 22, 2014 Maceda Law

— Appeals, Criminal Law, Remedial Law —

De Lima v. Guerrero G.R. No. 229781, October 10, 2017 Jurisdiction over Offenses and Felonies Committed by Public Officers 

December 3, 2022

FACTS: LEILA M. DE LIMA, RAFAEL MARCOS Z. RAGOS and RONNIE P. DAYAN, were accused of violation of Section 5, in relation to Section 3 (jj), Section 26 (b) and Section 28, Republic Act No. 9165, otherwise known as the Comprehensive Dangerous Act of 2002, in Criminal Case No. 17-165, the Information of which reads: That within… Read More De Lima v. Guerrero G.R. No. 229781, October 10, 2017 Jurisdiction over Offenses and Felonies Committed by Public Officers