Thank you to the author. PRELIMINARY CHAPTER What is criminal procedure? Criminal procedure is the method prescribed by law for the apprehension and prosecution of persons accused of any criminal offense and for their punishment, in case of conviction. What is criminal procedure concerned with? Criminal procedure is concerned with the procedural steps through which… Read More Criminal Procedure-Reviewer
Bar Q & A Law on Sales (Civil Code) 1975-2004
Criminal Procedure-Reviewer All credits go to the author of the reviewer.
FACTS: In May 1960, Ramon Lanzar filed an application for registration a parcel of land alleging that he is the owner in fee simple of such land. The Director of Lands and the City of Iloilo filed an opposition to the application on the ground that the land in question is a foreshore land which forms… Read More LANZAR VS. DIRECTOR OF LANDS G.R. No. L-31934 July 29, 1977 Property
CRIMINAL LAW Reviewer
FACTS: Petitioner SPO1 Rimando A. Gannapao appeals the Decision of the CA which affirmed CSC Resolution which upheld the decision of the PNP Chief finding petitioner guilty of Serious Irregularities in the Performance of Duties, as affirmed by the Secretary of DILG, but modified the penalty of three months suspension to dismissal from the service.… Read More Gannapao vs. CSC G.R. No. 180141, May 31, 2011 Civil Service
FACTS: Petitioner is engaged in both taxable and non-taxable operations. The income derived from the operations of the hospital and the nursing school are exempt from income tax while the rest of petitioner’s income are subject thereto. Its taxable or non-operating income consists of rentals, interests and dividends received from its properties and investments.… Read More Hospital De San Juan De Dios, Inc. vs. CIR G.R. No. L-31305 May 10, 1990 Taxable Income
FACTS: British overseas airways corp. (BOAC) a wholly owned British Corporation, is engaged in international airlines business. From 1959to 1972, it has no loading rights for traffic purposes in the Philippines but maintained a general sales agent in the Philippines which was responsible for selling, BOAC tickets covering passengers and cargoes the CIR assessed deficiency… Read More Commissioner vs. BOAC G.R. No. L-65773-74 April 30, 1987 149 SCRA 395 Income Tax
FACTS: Manila Trading and Supply Co. (MANTRASCO) had an authorized capital stock of P2.5 million divided into 25,000 common shares: 24,700 were owned by Reese and the rest at 100 shares each by the Respondents. Reese entered into a trust agreement whereby it is stated that upon Reese’s death, the company would purchase back all… Read More COMMISSIONER vs. MANNING G.R. No. L-28398. August 6, 1975 Income Tax on Stock Dividends
FACTS: Vicente Madrigal and Susana Paterno were married with Conjugal Partnership as their property relations.Vicente filed his 1914 income tax return but later claimed a refund on the contention that it was the income of the conjugal partnership. Vicente claimed that the income should be divided into two with each spouse filing a separate return.Hence,… Read More Madrigal vs. Rafferty G.R. No. L-12287 August 7, 1918 Income Tax defined, Income vs. Capital