Author: pinayjurist

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— 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

— Criminal Law —

Dungo v. People G.R. No. 209464, July 01, 2015 R. A. No. 8049 Anti-Hazing Law, Malum Prohibitum

March 13, 2019

FACTS: Villanueva, a UP Los Baños student, was a neophyte of the APO – Theta Chapter Fraternity and that Dungo and Sibal, as members of the said fraternity, together with the other fraternity members, officers and alumni, brought and transported Villanueva and two other neophytes to Villa Novaliches Resort at Barangay Pansol, Calamba City, for… Read More Dungo v. People G.R. No. 209464, July 01, 2015 R. A. No. 8049 Anti-Hazing Law, Malum Prohibitum

— Political Law —

GUNSI v. COMELEC and DATU ISRAEL SINSUAT G.R. No. 168792 February 23, 2009 R.A. 8189 Voter’s Registration Act, Moot and Academic Cases, Exceptions

March 12, 2019

FACTS: Private respondent Datu Sinsuat filed a petition for the denial of due course to or cancellation of the certificate of candidacy (COC) of Gunsi for Mayor of South Upi, Maguindanao in in the May 10, 2004 Elections alleging that: (a) Gunsi was not a registered voter in the Municipality of South Upi, Maguindanao since… Read More GUNSI v. COMELEC and DATU ISRAEL SINSUAT G.R. No. 168792 February 23, 2009 R.A. 8189 Voter’s Registration Act, Moot and Academic Cases, Exceptions

— Civil Law, Remedial Law —

Tijam v. Sibonghanoy G.R. No. L-21450 April 15, 1968 Estoppel by laches

March 12, 2019

FACTS: The spouses Tijam filed a case against the spouses Sibonghanoy to recover the sum of P1,908.00, with legal interest, plus costs. A writ of attachment was issued by the court against defendants’ properties, but the same was dissolved upon the filing of a counter-bond by defendants and the Manila Surety and Fidelity Co., Inc.… Read More Tijam v. Sibonghanoy G.R. No. L-21450 April 15, 1968 Estoppel by laches

— Banking, Bar Q & A, Corporation Law, Insurance, Mercantile Law —

Bar Exam 2016 Suggested Answers in Mercantile Law by the UP Law Complex

March 11, 2019

What does doing business in the Philippines under the Foreign Investment Act of 1991 mean? (5%) SUGGESTED ANSWER The phrase “doing business in the Philippines“ under the Foreign Investments Act of 1991 include soliciting orders; service contracts; opening offices, whether called liaison offices or branches; appointing representatives or distributors domiciled in the Philippines or who… Read More Bar Exam 2016 Suggested Answers in Mercantile Law by the UP Law Complex

— Bar Q & A, Civil Law —

2016 Bar Exam Suggested Answers in Civil Law by the UP Law Complex

March 1, 2019

I. Section 1 0f P.D. NO. 755 states: Section 1. Declaration of National Policy – It is hereby declared that the policy of the State is to provide readily available credit facilities to the coconut farmers at preferential rates, that this policy can be expeditiously and efficiently realized by the imple mentation of the “Agreement… Read More 2016 Bar Exam Suggested Answers in Civil Law by the UP Law Complex

— Bar Q & A, Labor Law —

Bar Exam 2015 Suggested Answers in Labor Law by the UP Law Complex

February 26, 2019

I. (A) Rocket Corporation is a domestic corporation registered with the SEC, with 30% of its authorized capital stock owned by foreigners and 70% of its authorized capital stock owned by Filipinos. Is Rocket Corporation allowed to engage in the recruitment and placement of workers, locally and overseas? Briefly state the basis for your answer.… Read More Bar Exam 2015 Suggested Answers in Labor Law by the UP Law Complex

— Criminal Law —

PEOPLE v. GREGORIO et al.. G.R. No. 194235, June 08, 2016 Kidnapping for Ransom

February 22, 2019

FACTS: Jay Gregorio, Rolando Estrella, and Ricardo Salazar were found guilty beyond reasonable doubt as principals of the crime of kidnapping for ransom under Art. 267 of the RPC, as amended by RA 7659 and Danilo Bergonia and Efren Gascon, as accomplices for the same crime of kidnapping for ransom of one JIMMY TING, depriving… Read More PEOPLE v. GREGORIO et al.. G.R. No. 194235, June 08, 2016 Kidnapping for Ransom