Author: pinayjurist

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— Taxation —

University Physicians Services Inc.-Management, Inc. (UPSI-MI) v. CIR, G.R. No. 205955, March 7, 2018 Irrevocability Rule, Carry Over Option, Tax Refund and Tax Credit Certificate in case of Overpayment of Taxes by a Corporation

April 5, 2021

FACTS: Petitioner UPSI-MI, a domestic corporation, filed its Annual Income Tax Return (ITR) for the year 2006, reflecting an income tax overpayment of 5,159,341.00. In the following year, UPSI-MI changed its taxable period from calendar year to fiscal year ending on the last day of March. It filed on November 14, 2007 an Annual ITR… Read More University Physicians Services Inc.-Management, Inc. (UPSI-MI) v. CIR, G.R. No. 205955, March 7, 2018 Irrevocability Rule, Carry Over Option, Tax Refund and Tax Credit Certificate in case of Overpayment of Taxes by a Corporation

— Remedial Law —

Bangko Sentral v. Legaspi G.R. No. 205966, March 2, 2016 Jurisdiction of the RTC, Sufficiency of the Cause of Action, Judicial Notice

April 4, 2021

FACTS: Petitioner BSP filed a Complaint for annulment of title, revocation of certificate and damages (with application for TRO/writ of preliminary injunction) against Secretary Jose L. Atienza, Jr., respondent Feliciano P. Legaspi, et al. The RTC issued an Order mandating the issuance of preliminary injunction, enjoining defendants Engr. Ramon C. Angelo, Jr. and Legaspi, and… Read More Bangko Sentral v. Legaspi G.R. No. 205966, March 2, 2016 Jurisdiction of the RTC, Sufficiency of the Cause of Action, Judicial Notice

— Criminal Law —

Mariano v. People G.R. No. 224102, July 26, 2017 – J. Leonen, Justifying Circumstances, Defense of a Stranger

April 3, 2021

FACTS: On July 22, 2010, at around 9:45 p.m., Yuki Rivera punched Frederick Natividad’s head thinking that Natividad would tell Yuki’s aunt that he was selling marijuana. Natividad went to Yuki’s house to report the punching. At Yuki’s house, Natividad met petitioner Ryan Mariano and his common-law wife, Pamela. Later, Mariano stabbed Natividad twice, once… Read More Mariano v. People G.R. No. 224102, July 26, 2017 – J. Leonen, Justifying Circumstances, Defense of a Stranger

— Civil Law —

IN RE: PETITION FOR ADOPTION OF JAN AUREL MAGHANOY BULAYO G.R. No. 205752, October 01, 2019 R.A. No. 8552

April 2, 2021

FACTS: Spouses Mary Jane B. Kimura, a Filipino married Yuichiro Kimura, a Japanese national on June 12, 2004. Prior thereto, petitioner Mary Jane gave birth to her son Jan Aurel on November 24, 1997. However, she was not married to her son’s biological father, Jun Baldoza, thus making Jan Aurel her illegitimate child.  On March… Read More IN RE: PETITION FOR ADOPTION OF JAN AUREL MAGHANOY BULAYO G.R. No. 205752, October 01, 2019 R.A. No. 8552

— Criminal Law —

Regalado v. People G. R. No. 216632, March 13, 2019 – J. Leonen, Sec. 21, R.A. 10640, Illegal Possession of Dangerous Drugs

April 1, 2021

FACTS: On December 17, 2002, a team of five police officers led by SPO2 Peñascosas, with designated poseur-buyer PO1 Pedrigal, conducted a buy-bust operation. At around 2:00 p.m. that day, PO1 Pedrigal went to Augusto Regalado’s house and asked Regalado’s wife, Marilyn, “Meron kayo ngayon, bibili ako?” Regalado was not home, hence, Marilyn asked her… Read More Regalado v. People G. R. No. 216632, March 13, 2019 – J. Leonen, Sec. 21, R.A. 10640, Illegal Possession of Dangerous Drugs

— Civil Law —

Viñas v. Viñas G.R. No. 208790, January 21, 2015 Psychological Incapacity

March 31, 2021

FACTS: On April 26, 1999, Glenn and Mary Grace got married in civil rites held in Lipa City, Batangas. Mary Grace was already pregnant then. The infant, however, died at birth due to weakness and malnourishment.  The couple lived together under one roof. Glenn worked as a bartender, while Mary Grace was a production engineer.… Read More Viñas v. Viñas G.R. No. 208790, January 21, 2015 Psychological Incapacity

— Corporation Law, Mercantile Law, Remedial Law —

Pascual and Santos Inc. v. Tramo Wakas Neighborhood Association G.R. No. 144880, November 17, 2004 Powers of a Corporation, Certificate of Non-Forum Shopping

March 30, 2021

FACTS: The Members of Tramo Wakas Neighborhood Association (respondents), filed a petition before the Presidential Action Center, alleging that petitioner, Pascual and Santos, Inc., claims ownership of the subject lots which they have openly, peacefully and continuously occupied since 1957. The petition was referred to the Land Management Bureau (LMB), for investigation and hearing. The… Read More Pascual and Santos Inc. v. Tramo Wakas Neighborhood Association G.R. No. 144880, November 17, 2004 Powers of a Corporation, Certificate of Non-Forum Shopping

— Civil Law —

Liguez v. CA G.R. No. L-11240, December 18, 1957 Oblicon, Illicit Consideration

March 29, 2021

FACTS: Conchita Liguez filed a complaint against the widow and heirs of the late Salvador P. Lopez to recover a parcel of land. Liguez averred that she is the legal owner thereof, pursuant to a deed of donation of said land, executed in her favor by Salvador P. Lopez. The donated land originally belonged to… Read More Liguez v. CA G.R. No. L-11240, December 18, 1957 Oblicon, Illicit Consideration

— Civil Law, Remedial Law —

Emnace v. CA G.R. No. 126334, November 23, 2001 Stages of Partnership, Payment of Docket Fees

March 28, 2021

FACTS: Emilio Emnace, Vicente Tabanao and Jacinto Divinagracia were partners in a business known as Ma. Nelma Fishing Industry. Sometime in January of 1986, they decided to dissolve their partnership and executed an agreement of partition and distribution of the partnership properties among them, consequent to Divinagracia’s withdrawal from the partnership. Among the assets to… Read More Emnace v. CA G.R. No. 126334, November 23, 2001 Stages of Partnership, Payment of Docket Fees

— Civil Law —

Yambao v. Yambao G.R. No. 184063, January 24, 2011 Psychological Incapacity, Article 36, Family Code

March 27, 2021

FACTS: Cynthia E. Yambao (petitioner) and respondent Patricio E. Yambao were married on December 21, 1968. After 35 years of marriage, petitioner filed a Petition for declaration of nullity of marriage by reason of respondent’s psychological incapacity, pursuant to Article 36 of the Family Code. Petitioner averred that through all the years of their married… Read More Yambao v. Yambao G.R. No. 184063, January 24, 2011 Psychological Incapacity, Article 36, Family Code