Author: pinayjurist

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— Criminal Law, Remedial Law —

Soller v. Sandiganbayan G.R. No. 144261-62, May 9, 2001 Criminal Procedure, Jurisdiction of the Sandiganbayan

July 5, 2023

FACTS: In the evening of March 14, 1997, Jerry Macabael, a municipal guard, was shot and killed along the national highway at Bansud, Oriental Mindoro while driving a motorcycle together with petitioner Soller’s son, Vincent M. Soller. His body was brought to a medical clinic located in the house of petitioner Dr. Prudente Soller, the… Read More Soller v. Sandiganbayan G.R. No. 144261-62, May 9, 2001 Criminal Procedure, Jurisdiction of the Sandiganbayan

— 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

— Remedial Law —

Boongaling v. Banco San Juan November 29, 2022 G.R. No. 214259 Preponderance of Evidence, Judgement on the Pleadings

April 5, 2023

FACTS: On December 5, 2021, Leodegario D. Boongaling and Fortunato Diate, filed a Complaint for sum of money and damages against Banco San Juan, wherein they alleged that they are depositors of said bank, that their passbook reflected a balance of P574,313.93 as of December 9, 2008, and that they never withdrew money from the… Read More Boongaling v. Banco San Juan November 29, 2022 G.R. No. 214259 Preponderance of Evidence, Judgement on the Pleadings

— 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

March 21, 2023

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  

March 15, 2023

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

March 6, 2023

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

— Constitutional Law, Political Law —

IN RE: PETITION OF ARTURO EFREN GARCIA for admission to the Philippine Bar without taking the examination August 15, 1961 

February 13, 2023

FACTS: Arturo E. Garcia has applied for admission to the practice of law in the Philippines without submitting to the required bar examinations. In his verified petition, he avers, among others, that he is a Filipino citizen born in Bacolod City, Province of Negros Occidental, of Filipino parentage; that he had taken and finished in… Read More IN RE: PETITION OF ARTURO EFREN GARCIA for admission to the Philippine Bar without taking the examination August 15, 1961