Criminal Law, Legal Ethics, Remedial Law

HORCA v. PEOPLE GR No. 224316, Nov. 10, 2021 J. Hernando – Principal distinction between Theft and Estafa, Verification and Certification of Non-Forum Shopping,  The 2004 Rules on Notarial Practice

FACTS: Petitioner Elizabeth Horca was charged with the crime of Theft.  Sister Linda Jo Reynolds, a member of the Sisters of Providence, which is a religious congregation of women of the Roman Catholic Church, claimed that she procured the services of petitioner to be the group’s travel agent for a trip to Rome, Italy Sister… Read More HORCA v. PEOPLE GR No. 224316, Nov. 10, 2021 J. Hernando – Principal distinction between Theft and Estafa, Verification and Certification of Non-Forum Shopping,  The 2004 Rules on Notarial Practice

Constitutional Law, Taxation

SAINT WEALTH LTD. v. BIR G.R. No. 252965 December 07, 2021, POGO Rules and Regulations, Franchise Tax  

FACTS: From 2016, the Philippines began regulating online gaming hubs, specifically the Philippine Offshore Gaming Operators (POGOs).  The PAGCOR issued POGO Rules and Regulations defining offshore gaming as “the offering by a licensee of PAGCOR authorized online games of chance via the internet using a network and software or program, exclusively to offshore authorized players… Read More SAINT WEALTH LTD. v. BIR G.R. No. 252965 December 07, 2021, POGO Rules and Regulations, Franchise Tax  

Civil Law

Gocolay v. Gocolay G.R. No. 220606, January 11, 2021 Nonmarital Child, Paternity and Filiation, Supervening Event

FACTS: Michael Benjo Gocolayfiled a petition for paternity, seeking to be recognized as a biological and nonmarital son of Miguel Gocolay.  According to Michael, his mother Priscilla Castor met Miguel in 1976, and had a romantic relationship with him which resulted in a pregnancy. When Michael was born, Miguel allegedly promised to support him and… Read More Gocolay v. Gocolay G.R. No. 220606, January 11, 2021 Nonmarital Child, Paternity and Filiation, Supervening Event