Month: May 2023

— Taxation —

COMMISSIONER OF INTERNAL REVENUE v. FITNESS BY DESIGN, INC. G.R. No. 215957, November 09, 2016 Final Assessment Notice, Due Process of Law, Lifeblood Doctrine

May 16, 2023

FACTS: On April 11, 1996, Fitness filed its Annual Income Tax Return for the taxable year of 1995. According to Fitness, it was still in its pre-operating stage during the covered period. On June 9, 2004, Fitness received a copy of the Final Assessment Notice issued under a Letter of Authority which assessed that Fitness… Read More COMMISSIONER OF INTERNAL REVENUE v. FITNESS BY DESIGN, INC. G.R. No. 215957, November 09, 2016 Final Assessment Notice, Due Process of Law, Lifeblood Doctrine

— Constitutional Law, Criminal Law —

US v. Bustos G.R. No. L-12592, March 8, 1918 Libel, Freedom of Speech and Press and of Assembly

May 13, 2023

FACTS: In the latter part of 1915, numerous citizens of the Province of Pampanga assembled, and prepared and signed a petition to the Executive Secretary, charging Roman Punsalan, justice of the peace of Macabebe and Masantol, Pampanga, with malfeasance in office and asking for his removal.  The petition was signed by thirty-four (34) citizens apparently… Read More US v. Bustos G.R. No. L-12592, March 8, 1918 Libel, Freedom of Speech and Press and of Assembly

— Mercantile Law, Remedial Law —

NEW PACIFIC TIMBER & SUPPLY COMPANY, INC. v. Seneris G.R. No. L-41764 December 19, 1980 Nature of a Cashier’s Check, Grave Abuse of Discretion

May 11, 2023

FACTS: Petitioner is the defendant in a complaint for collection of a sum of money filed by the private respondent Ricardo Tong. On July 19, 1974, a compromise judgment was rendered by the respondent Judge Alberto Seneris in accordance with an amicable settlement entered into by the parties. For failure of the petitioner to comply… Read More NEW PACIFIC TIMBER & SUPPLY COMPANY, INC. v. Seneris G.R. No. L-41764 December 19, 1980 Nature of a Cashier’s Check, Grave Abuse of Discretion

— Criminal Law, Remedial Law —

People v. Garcia G.R. No. 200529, September 19, 2012 Statutory Rape, Testimonies of Child-victims

May 10, 2023

FACTS: Juanito Garcia was charged with three (3) counts of statutory rape committed against AAA, his cousin, then a minor, 8 years old, against her will.  Juanito pleaded not guilty to the charges. During trial, the prosecution presented three (3) witnesses: (a) AAA, who was eleven (11) years old at the time she testified; (b)… Read More People v. Garcia G.R. No. 200529, September 19, 2012 Statutory Rape, Testimonies of Child-victims