— Appeals, Remedial Law —

??????? ?.  ??????, G.R. No. 204272, January 18, 2021 J. Hernando, Remedies, Annulment of Judgment, Extrinsic Fraud,

January 26, 2023

FACTS: On June 12, 2003, Vivian Ancheta obtained a loan from Mary Cambay in the amount of P25,000.00 with a 10% monthly interest payable within two months from even date. As security for the loan, Vivian executed a Real Estate Mortgage in favor of Cambay over a parcel of land which was registered under the names… Read More ??????? ?.  ??????, G.R. No. 204272, January 18, 2021 J. Hernando, Remedies, Annulment of Judgment, Extrinsic Fraud,

— Legal Ethics —

Ramirez v. Buhayang-Margallo A.C. No. 10537, February 3, 2015 Code of Professional Responsibility

January 2, 2023

FACTS: Complainant Reynaldo Ramirez alleged that he engaged Atty. Mercedes Buhayang- Margallo’s services as legal counsel in a civil case for Quieting of Title entitled “Spouses Roque v. Ramirez.” On October 19, 2006, the RTC promulgated a Decision adverse to Ramirez. Atty. Margallo advised him to appeal the judgment. She committed to file the Appeal… Read More Ramirez v. Buhayang-Margallo A.C. No. 10537, February 3, 2015 Code of Professional Responsibility

— Corporation Law, Mercantile Law —

Republic Planters Bank v. Judge Agana, Robes-Francisco Realty & Development Corp., et al. G.R. No. 51765 March 3, 1997 Corporation Code, Declaration of Dividends, Preferred Shares, Redeemable Shares

December 27, 2022

FACTS: On September 18, 1961, private respondent Corporation secured a loan from petitioner in the amount of P120,000.00. As part of the proceeds of the loan, preferred shares of stocks were issued to private respondent Corporation, through its officers then, herein private respondents Adalia F. Robes and Carlos F. Robes. In other words, instead of… Read More Republic Planters Bank v. Judge Agana, Robes-Francisco Realty & Development Corp., et al. G.R. No. 51765 March 3, 1997 Corporation Code, Declaration of Dividends, Preferred Shares, Redeemable Shares

— Insurance, Mercantile Law, Taxation —

PHILIPPINE HEALTH CARE PROVIDERS, INC. v. CIR G.R. No. 167330, September 18, 2009 Insurance Business, Documentary Stamp Tax, “Power to Destroy”

December 22, 2022

FACTS: Petitioner is a domestic corporation whose primary purpose is “to establish, maintain, conduct and operate a prepaid group practice health care delivery system or a health maintenance organization to take care of the sick and disabled persons enrolled in the health care plan and to provide for the administrative, legal, and financial responsibilities of… Read More PHILIPPINE HEALTH CARE PROVIDERS, INC. v. CIR G.R. No. 167330, September 18, 2009 Insurance Business, Documentary Stamp Tax, “Power to Destroy”

— Taxation —

CIR v. Filminera G.R. No. 236325, September 16, 2020 VAT, Cross Border Doctrine, Destination Principle,  Refund or Tax Credit for the Input VAT Attributable to Zero-Rated Sales 

December 21, 2022

FACTS: Filminera Resources and Philippine Gold Processing and Refining Corporation (PGPRC), a domestic corporation registered with the BOI, entered into an Ore Sales and Purchase Agreement. For the third and fourth quarters of the fiscal year (FY) ending June 30, 2010, Filminera Resources’ sales were all made to PGPRC. On March 30, 2012 and June 29,… Read More CIR v. Filminera G.R. No. 236325, September 16, 2020 VAT, Cross Border Doctrine, Destination Principle,  Refund or Tax Credit for the Input VAT Attributable to Zero-Rated Sales 

— Civil Law —

Sps. Nonay v. Citihomes Builder  G.R. No. 204160               September 22, 2014 Maceda Law

December 13, 2022

FACTS: On December 29, 2004, Citihomes and Spouses Noynay executed a contract to sell covering the sale of a house and lot located in San Jose Del Monte, Bulacan, and covered by TCT No. T-43469.  Under the terms of the contract, the price of the property was fixed at ₱915,895.00, with a downpayment of ₱183,179.00, and… Read More Sps. Nonay v. Citihomes Builder  G.R. No. 204160               September 22, 2014 Maceda Law

— Appeals, Criminal Law, Remedial Law —

De Lima v. Guerrero G.R. No. 229781, October 10, 2017 Jurisdiction over Offenses and Felonies Committed by Public Officers 

December 3, 2022

FACTS: LEILA M. DE LIMA, RAFAEL MARCOS Z. RAGOS and RONNIE P. DAYAN, were accused of violation of Section 5, in relation to Section 3 (jj), Section 26 (b) and Section 28, Republic Act No. 9165, otherwise known as the Comprehensive Dangerous Act of 2002, in Criminal Case No. 17-165, the Information of which reads: That within… Read More De Lima v. Guerrero G.R. No. 229781, October 10, 2017 Jurisdiction over Offenses and Felonies Committed by Public Officers 

— Remedial Law —

Asistio v. People G.R. No. 200465, April 20, 2015 Jurisdiction in Criminal Cases

December 2, 2022

FACTS: Petitioner Jocelyn Asistio was charged with violation of Section 46 of the Cooperative Code of the Philippines RA No. 6938.  The accusatory portion of the Information filed against her reads: That on or about July 27, 1998, in the City of Manila, Philippines, the said accused, being then the Chairperson and Managing Director of… Read More Asistio v. People G.R. No. 200465, April 20, 2015 Jurisdiction in Criminal Cases

— Legal Ethics, Remedial Law —

PHILIPPINE NATIONAL CONSTRUCTION CORP. v. APAC MARKETING CORP G.R. No. 190957 June 5, 2013 Attorney’s Fees

November 30, 2022

FACTS: The present case involves a simple purchase transaction between defendant-appellant PNCC and plaintiff-appellee APAC involving crushed basalt rock delivered by plaintiff-appellee to defendant-appellant PNCC. Plaintiff-appellee filed with the trial court a complaint against defendants-appellees for collection of sum of money with damages. Defendants-appellants filed a motion to dismiss, alleging that the complaint was premature… Read More PHILIPPINE NATIONAL CONSTRUCTION CORP. v. APAC MARKETING CORP G.R. No. 190957 June 5, 2013 Attorney’s Fees

— Criminal Law —

De Leon v. People of the Philippines G.R. No. 212623, January 11, 2016 Elements of Oral Defamation

November 29, 2022

FACTS: Enrique De Leon was charged with Grave Oral Defamation in the Information filed before the MeTC, the accusatory portion of which reads: That, on or about April 17, 2006, in the City of Manila, Philippines, the said accused, with the deliberate intent to besmirch the honor and reputation of one SPO3 PEDRITO L. LEONARDO,… Read More De Leon v. People of the Philippines G.R. No. 212623, January 11, 2016 Elements of Oral Defamation