Author: pinayjurist

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— Civil Law —

Braza v. the City Registrar of Himamaylan City, Negros Occidental G.R. No. 181174 December 4, 2009 Legitimacy and Filiation, Rule 108, Correction of Entry

July 8, 2021

FACTS: Petitioner Ma. Cristina Torres and Pablo Sicad Braza, were married on January 4, 1978. The union bore Ma. Cristina’s co-petitioners Paolo Josef, Janelle Ann, and Gian Carlo. Pablo died on April 15, 2002 in a vehicular accident in Bandung, West Java, Indonesia. During the wake following the repatriation of his remains to the Philippines,… Read More Braza v. the City Registrar of Himamaylan City, Negros Occidental G.R. No. 181174 December 4, 2009 Legitimacy and Filiation, Rule 108, Correction of Entry

— Constitutional Law —

Mosqueda v. Pilipino Banana Growers and Exporters Association, Inc. (PBGEA) Local Government Code, Police Power, General Welfare Clause, Ultra Vires Act

July 7, 2021

FACTS: After several committee hearings and consultations with various stakeholders, the Sangguniang Panlungsod of Davao City enacted Ordinance No. 0309, Series of 2007, to impose a ban against aerial spraying as an agricultural practice by all agricultural entities within Davao City. City Mayor Rodrigo Duterte approved the ordinance on February 9, 2007. The ordinance took… Read More Mosqueda v. Pilipino Banana Growers and Exporters Association, Inc. (PBGEA) Local Government Code, Police Power, General Welfare Clause, Ultra Vires Act

— Constitutional Law, Political Law, Remedial Law —

People v. Marra G.R. No. 108494 September 20, 1994 Custodial Investigation, Rights of the Accused, Extrajudicial Confession, Murder

July 5, 2021

FACTS: At about 3:45 A.M. of March 7, 1992, SPO3 Reynaldo de Vera of the Dagupan City Police Station received a report about a shooting incident at the annex building of the Lucky Hotel. He proceeded to the crime scene along with SPO4 Orlando Garcia, SPO3 Mauricio Flores and SPO3 Noli de Castro. Upon their… Read More People v. Marra G.R. No. 108494 September 20, 1994 Custodial Investigation, Rights of the Accused, Extrajudicial Confession, Murder

— Constitutional Law, Political Law —

Aglipay v. Ruiz G.R. No. L-45459 March 13, 1937 Principle of Separation of Church and State

July 2, 2021

FACTS: In May, 1936, the Director of Posts announced in the dailies of Manila that he would order the issues of postage stamps commemorating the celebration in the City of Manila of the Thirty-third international Eucharistic Congress, organized by the Roman Catholic Church.  Petitioner Mons. Gregorio Aglipay, Supreme Head of the Philippine Independent Church, seeks… Read More Aglipay v. Ruiz G.R. No. L-45459 March 13, 1937 Principle of Separation of Church and State

— Constitutional Law, Remedial Law —

Stonehill v. Diokno G.R. No. L-19550 June 19, 1967 Bill of Rights, Criminal Procedure

June 30, 2021

FACTS: Respondents-Prosecutors — several judges — hereinafter referred to as Respondents-Judges — issued, on different dates, a total of 42 search warrants against Harry S. Stonehill, et al., (petitioners herein and/or the corporations of which they were officers), directed to the any peace officer, to search the persons above-named and/or the premises of their offices,… Read More Stonehill v. Diokno G.R. No. L-19550 June 19, 1967 Bill of Rights, Criminal Procedure

— Taxation —

CIR v. Univation Motor Philippines, Inc. (formerly NISSAN MOTOR PHILIPPINES, INC.) Recovery of Tax Erroneously or Illegally Collected, Administrative and Judicial Remedies

June 28, 2021

FACTS: On July 8, 2011, Univation Motor Philippines, Inc. (respondent) filed its amended Annual Income Tax Return (ITR) for 2010 showing a total gross income of ₱117,084,174.00 and an overpayment of income taxes amounting to ₱26,103,898.52. Respondent opted to claim its overpayment of income tax through the issuance of a tax credit certificate.  On March… Read More CIR v. Univation Motor Philippines, Inc. (formerly NISSAN MOTOR PHILIPPINES, INC.) Recovery of Tax Erroneously or Illegally Collected, Administrative and Judicial Remedies

— Criminal Law —

People v. Lim G.R. No. 231989, September 4, 2018 R.A. 9165, Chain of Custody

June 24, 2021

FACTS:  A buy-bust operation was conducted based on a report of a confidential informant (CI) that a certain “Romy” has been engaged in the sale of prohibited drugs.  The CI knocked at the door of a house and uttered, “ayo, nong Romy.” A certain Gorres came out and invited them to enter. Inside, Lim was… Read More People v. Lim G.R. No. 231989, September 4, 2018 R.A. 9165, Chain of Custody

— Criminal Law —

HDMF PAG-IBIG FUND v. Sagun G.R. No. 205698, July 31, 2018 Syndicated Estafa, Simple Estafa

June 22, 2021

FACTS:  Globe Asiatique, through its president Delfin Lee, entered into a Window I – Contract to Sell (CTS) Real Estate Mortgage with Buy-back Guaranty take out mechanism with the Home Development Mutual Fund (HDMF), also known as the Pag-Ibig Fund, for its Xevera Bacolor Project in Pampanga. Both parties also executed various Funding Commitment Agreements… Read More HDMF PAG-IBIG FUND v. Sagun G.R. No. 205698, July 31, 2018 Syndicated Estafa, Simple Estafa

— Criminal Law —

IN RE: CORRECTION/ADJUSTMENT OF PENALTY PURSUANT TO R.A. NO. 10951, IN RELATION TO HERNAN v. SANDIGANBAYAN G.R. No. 240347, August 14, 2018 Penalties

June 19, 2021

FACTS: This is a Petition for Release, praying for the immediate release of Samuel Saganib y Lutong (petitioner) pursuant to the provisions of R.A. No. 109512 and this Court’s ruling in Hernan v. Sandiganbayan. Petitioner was convicted of the crime of Estafa under Article 315, paragraph 2(a) of the RPC for pretending to be a… Read More IN RE: CORRECTION/ADJUSTMENT OF PENALTY PURSUANT TO R.A. NO. 10951, IN RELATION TO HERNAN v. SANDIGANBAYAN G.R. No. 240347, August 14, 2018 Penalties

— Taxation —

QATAR AIRWAYS COMPANY WITH LIMITED LIABILITY v. CIR G.R. No. 238914, June 08, 2020 Late Payment of Taxes, Abatement of Tax Liability, Surcharges

June 18, 2021

FACTS: On November 30, 2011, Qatar Airways Company with Limited Liability (petitioner) filed, through the Electronic Filing and Payment System (eFPS) of the BIR, its 2nd Quarterly Income Tax Return (ITR) for the Fiscal Year ending March 31, 2012 and paid the corresponding tax due thereon in the amount of P29,540,836.00. The said filing was… Read More QATAR AIRWAYS COMPANY WITH LIMITED LIABILITY v. CIR G.R. No. 238914, June 08, 2020 Late Payment of Taxes, Abatement of Tax Liability, Surcharges