— 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