Author: pinayjurist

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— Remedial Law —

HEIRS OF ARTURO GARCIA v. MUNICIPALITY OF IBA, ZAMBALES G.R. No. 162217, July 22, 2015 Modes of Appeal, Appeal as a matter of right v. Discretionary Appeal

March 20, 2019

FACTS: Melecio R. Bueno was the tenant-farmer beneficiary of an agricultural land. He brought an ejectment suit in the MTC of Iba against the Municipality of Iba, claiming that the Municipality of Iba had constructed the public market on a substantial portion of his land without his consent; and that his repeated demands for the… Read More HEIRS OF ARTURO GARCIA v. MUNICIPALITY OF IBA, ZAMBALES G.R. No. 162217, July 22, 2015 Modes of Appeal, Appeal as a matter of right v. Discretionary Appeal

— Remedial Law —

TUNA PROCESSING, INC. v. PHILIPPINE KINGFORD G.R. No. 185582 February 29, 2012 Enforcement of Foreign Arbitral Award

March 19, 2019

FACTS: Kanemitsu Yamaoka, five Philippine tuna processors, and respondent Kingford entered into a Memorandum of Agreement (MOA), which provided, among others, the establishment of Tuna Processors, Inc. (TPI). Due to a series of events, the licensees, including respondent Kingford, withdrew from petitioner TPI and correspondingly reneged on their obligations. Petitioner submitted the dispute for arbitration… Read More TUNA PROCESSING, INC. v. PHILIPPINE KINGFORD G.R. No. 185582 February 29, 2012 Enforcement of Foreign Arbitral Award

— Criminal Law —

PEOPLE v. HENRY GO G.R. No. 168539 March 25, 2014 Corrupt practices of public officers, R.A. 3019, Conspiracy

March 18, 2019

FACTS: Before the Court is a petition for review on certiorari assailing the Resolution of the Third Division of the Sandiganbayan (SB) dated June 2, 2005 which quashed the Information filed against herein respondent for alleged violation of Section 3 (g) of Republic Act No. 3019 (R.A. 3019), otherwise known as the Anti-Graft and Corrupt… Read More PEOPLE v. HENRY GO G.R. No. 168539 March 25, 2014 Corrupt practices of public officers, R.A. 3019, Conspiracy

— Remedial Law —

LUCAS vs. JUDGE AMELIA A. FABROS A.M. No. MTJ-99-1226. January 31, 2000 Summary Procedure

March 17, 2019

FACTS: Gloria Lucas charged respondent, Judge Amelia A. Fabros with Gross Ignorance of the Law and Grave Abuse of Discretion relative to Civil Case No. 151248. Complainant, who was the defendant in the aforecited case, alleged that Judge Amelia A. Fabros issued an Order dated February 26, 1997 granting the plaintiffs motion for reconsideration of the… Read More LUCAS vs. JUDGE AMELIA A. FABROS A.M. No. MTJ-99-1226. January 31, 2000 Summary Procedure

— Civil Law —

FILINVEST CREDIT CORPORATION vs. PHILIPPINE ACETYLENE, CO., INC. G.R. No. L-50449 January 30, 1982 Dacion en Pago, Contract of Sale

March 16, 2019

FACTS: Philippine Acetylene Co., Inc., defendant-appellant, purchased from one Alexander Lim, a motor vehicle the full payment thereof was under the terms and conditions of a promissory note. As security for the payment, the appellant executed a chattel mortgage over the same motor vehicle in favor of Lim. Subsequently, Lim assigned to the Filinvest all… Read More FILINVEST CREDIT CORPORATION vs. PHILIPPINE ACETYLENE, CO., INC. G.R. No. L-50449 January 30, 1982 Dacion en Pago, Contract of Sale

— Taxation —

CIR v. Algue G.R. No. L-28896 February 17, 1988 Deductions from Gross Income, Lifeblood Doctrine, Benefits-Protection Theory (Symbiotic Relationship Doctrine)

March 16, 2019

FACTS: The Philippine Sugar Estate Development Company appointed private respondent Algue as its agent, authorizing it to sell its land, factories and oil manufacturing process. Pursuant to such authority, Alberto Guevara, Jr., Eduardo Guevara, Isabel Guevara, Edith, O’Farell, and Pablo Sanchez, worked for the formation of the Vegetable Oil Investment Corporation, inducing other persons to… Read More CIR v. Algue G.R. No. L-28896 February 17, 1988 Deductions from Gross Income, Lifeblood Doctrine, Benefits-Protection Theory (Symbiotic Relationship Doctrine)

— Civil Law —

LONTOC-CRUZ, vs. CRUZ G.R. No. 201988 October 11, 2017 Psychological Incapacity

March 15, 2019

FACTS: Marivi Lontoc met Nilo Cruz and they became sweethearts in 1986. The couple married in a civil ceremony followed by a church wedding. The marriage produced two sons. Sometime in 2005, Marivi filed with the RTC a petition for declaration of nullity of marriage based on psychological incapacity. In support of her claim that… Read More LONTOC-CRUZ, vs. CRUZ G.R. No. 201988 October 11, 2017 Psychological Incapacity

— Bar Q & A, Taxation —

Bar Exam 2014 Suggested Answers in Taxation by the UP Law Complex

March 14, 2019

I. On March 27, 2012, the Bureau of Internal Revenue (BIR) issued a notice of assessment against Blue Water Industries Inc. (BWI), a domestic corporation, informing the latter of its alleged deficiency corporate income tax for the year 2009. On April 20, 2012, BWI filed a letter protest before the BIR contesting said assessment and… Read More Bar Exam 2014 Suggested Answers in Taxation by the UP Law Complex