Author: pinayjurist

I do not own all the contents and I am grateful for the original authors who shared the product of their hard work on the internet.
— Criminal Law —

People vs. Galacgac CA 54 O.G. 1027 Criminal Law, Generality principle in Criminal Law

January 11, 2018

FACTS: Enrique Galacgac, a naturalized American Citizen was accused of attempted parricide with physical serious injuries in Criminal Case NO. 19292, two separate charges of attempted homicide, and illegal possession of firearms as a result of an indiscriminate shooting in Sta. Cruz, Manila. After trial Enrique was convicted for attempted parricide with physical serious injuries,… Read More People vs. Galacgac CA 54 O.G. 1027 Criminal Law, Generality principle in Criminal Law

— Civil Law, Taxation —

MERALCO vs. CENTRAL BOARD OF ASSESSMENT APPEALS (CBAA) G.R. No. L-46245 May 31, 1982 TAXATION, REALTY TAX, CIVIL LAW, REAL PROPERTY

January 11, 2018

  FACTS: Meralco Securities Industrial Corporation assails the decision of the CBAA, holding that Meralco Securities’ oil pipeline is subject to realty tax. The record reveals that pursuant to a pipeline concession issued under the Petroleum Act of 1949, R. A. No. 387, Meralco Securities installed from Batangas to Manila a pipeline system consisting of… Read More MERALCO vs. CENTRAL BOARD OF ASSESSMENT APPEALS (CBAA) G.R. No. L-46245 May 31, 1982 TAXATION, REALTY TAX, CIVIL LAW, REAL PROPERTY

— Remedial Law —

Criminal Procedure-Reviewer

December 5, 2017

Thank you to the author. PRELIMINARY CHAPTER  What is criminal procedure? Criminal procedure is the method prescribed by law for the apprehension and prosecution of persons accused of any criminal offense and for their punishment, in case of conviction.  What is criminal procedure concerned with? Criminal procedure is concerned with the procedural steps through which… Read More Criminal Procedure-Reviewer

— Constitutional Law —

Gannapao vs. CSC G.R. No. 180141, May 31, 2011 Civil Service

December 4, 2017

FACTS: Petitioner SPO1 Rimando A. Gannapao appeals the Decision of the CA which affirmed CSC Resolution which upheld the decision of the PNP Chief finding petitioner guilty of Serious Irregularities in the Performance of Duties, as affirmed by the Secretary of DILG, but modified the penalty of three months suspension to dismissal from the service.… Read More Gannapao vs. CSC G.R. No. 180141, May 31, 2011 Civil Service

— Taxation —

Hospital De San Juan De Dios, Inc. vs. CIR G.R. No. L-31305 May 10, 1990 Taxable Income

December 4, 2017

   FACTS: Petitioner is engaged in both taxable and non-taxable operations. The income derived from the operations of the hospital and the nursing school are exempt from income tax while the rest of petitioner’s income are subject thereto. Its taxable or non-operating income consists of rentals, interests and dividends received from its properties and investments.… Read More Hospital De San Juan De Dios, Inc. vs. CIR G.R. No. L-31305 May 10, 1990 Taxable Income

— Taxation —

Commissioner vs. BOAC G.R. No. L-65773-74 April 30, 1987 149 SCRA 395 Income Tax

December 4, 2017

FACTS: British overseas airways corp. (BOAC) a wholly owned British Corporation, is engaged in international airlines business. From 1959to 1972, it has no loading rights for traffic purposes in the Philippines but maintained a general sales agent in the Philippines which was responsible for selling, BOAC  tickets covering passengers and cargoes the CIR assessed deficiency… Read More Commissioner vs. BOAC G.R. No. L-65773-74 April 30, 1987 149 SCRA 395 Income Tax