— Taxation —

Taxation Jurisprudence by J. Leonen TAX EXEMPTION, NATURE OF EXCISE TAX, POWER OF TAXATION, CONSTITUTIONAL PROHIBITION AGAINST DOUBLE TAXATION, BIR AND CTA and TAX AMNESTY

March 16, 2021

BIR AND CTA  CIR v. SAN MIGUEL CORPORATION G.R. Nos. 205045 & 205723, January 25, 2017 While estoppel generally does not apply against government, especially when the case involves the collection of taxes, an exception can be made when the application of the rule will cause injustice against an innocent party. Respondent had already acquired… Read More Taxation Jurisprudence by J. Leonen TAX EXEMPTION, NATURE OF EXCISE TAX, POWER OF TAXATION, CONSTITUTIONAL PROHIBITION AGAINST DOUBLE TAXATION, BIR AND CTA and TAX AMNESTY

— Constitutional Law, Political Law —

David v. SET, Poe-Llamanzares G.R. No. 221538, September 20, 2016 – J. Leonen Foundlings, Citizenship, the Constitution

March 14, 2021

FACTS: Senator Mary Grace Poe-Llamanzares is a foundling whose biological parents are unknown. As an infant, she was abandoned at the Parish Church of Jaro, Iloilo and found by Edgardo Militar on September 3, 1968 at about 9:30 a.m. He later turned her over to Mr. and Mrs. Emiliano Militar. She was issued by the… Read More David v. SET, Poe-Llamanzares G.R. No. 221538, September 20, 2016 – J. Leonen Foundlings, Citizenship, the Constitution

— Criminal Law —

People v. ZZZ June 19, 2019 G.R. No. 229862 -J. Leonen Statutory Rape

March 13, 2021

FACTS: An Information was filed against ZZZ charging him with the crime of rape  under Article 266-A, in relation to 266-B of the Revised Penal Code: That on or about 11:00 o’clock (sic) on the morning of the 12th day of April 2006, in the City of xxxxxxxxxxx, Philippines and within the jurisdiction of this… Read More People v. ZZZ June 19, 2019 G.R. No. 229862 -J. Leonen Statutory Rape

— Criminal Law —

People v. Ambatang March 29, 2017 G.R. No. 205855 J. Leonen Defense of Alibi

March 12, 2021

FACTS: According to the prosecution, on October 17, 2002, at around 10:30 p.m., Jennifer Vidal Mateo heard a barrage of stones hurled at their house. She peeked out of the window and saw accused-appellant King Rex Ambatang standing outside with a certain “Loui.” Melody Vidal Navarro immediately called barangay tanods, who then immediately went to… Read More People v. Ambatang March 29, 2017 G.R. No. 205855 J. Leonen Defense of Alibi

— Remedial Law —

Viaje v. Pamintel G.R. NO. 147792 January 23, 2006 Clear and Convincing Evidence

March 11, 2021

FACTS: Silverio owned a parcel of land (“Lot No. 1993-A”) covered by TCT No. T-19110 issued in his name. On 5 July 1968, Pedro secured the cancellation of TCT No. T-19110 and obtained TCT No. T-30457 issued in his name based on a July 3, 1968 “Deed of Sale” wherein Silverio sold Lot No. 1993-A… Read More Viaje v. Pamintel G.R. NO. 147792 January 23, 2006 Clear and Convincing Evidence

— Civil Law —

Uk Pa Leung v. Nigorra G.R. No. L-3128. December 19, 1907 Solidary Liability, Obligations and Contracts

March 9, 2021

FACTS: Plaintiff filed a case against defendants for the recovery debt for the sum of P443.35 before the justice of peace. The justice of the peace rendered a judgment against the defendants and in favor of the plaintiff for the sum of P443.35, with interest and the costs. Defendants appealed to the CFI and the… Read More Uk Pa Leung v. Nigorra G.R. No. L-3128. December 19, 1907 Solidary Liability, Obligations and Contracts

— Civil Law —

Miller v. Miller G.R. No. 200344 August 28, 2019 – J. Leonen Paternity and Filiation

March 8, 2021

FACTS: John Miller (John) and Beatriz Marcaida were legally married. They bore four (4) children, namely: (1) Glenn M. Miller (Glenn); (2) Charles Miller; (3) Betty Miller (Betty); and (4) and John Miller, Jr. After John’s death, Joan Miller, through her mother Lennie Espenida, filed a Petition for Partition and Accounting of John’s estate with… Read More Miller v. Miller G.R. No. 200344 August 28, 2019 – J. Leonen Paternity and Filiation

— Criminal Law, Remedial Law —

Lapi v. People G.R. No. 210731 Feb 13, 2019 -J. Leonen RA 9165, Warrantless Arrest

March 5, 2021

FACTS: On April 17, 2006, during a stake-out operation conducted in Purok Sigay, Barangay 2, Bacolod City, the operatives of the Bacolod City Anti-Illegal Drug Special Operation Task Group heard noises from one of the houses. PO2 Villeran “peeped through its window” they caught Simeon Lapi, Allen Sacare, and Kenneth Lim,  “having a pot session.”… Read More Lapi v. People G.R. No. 210731 Feb 13, 2019 -J. Leonen RA 9165, Warrantless Arrest

— Criminal Law —

PAVLOW v. MENDENILLA, G.R. No. 181489, April 19, 2017 -J.Leonen R.A. 9262, Protection Order

March 4, 2021

FACTS: On March 11, 2005, petitioner Steven Pavlow, an American citizen, married Maria Sheila Mendenilla, a Filipino, in civil rites in Quezon City.  Barely three (3) months into their marriage, Maria Sheila filed a Complaint-Affidavit against Pavlow for slight physical injuries, which was later amended to include maltreatment in relation to the Anti-VAWC Law as… Read More PAVLOW v. MENDENILLA, G.R. No. 181489, April 19, 2017 -J.Leonen R.A. 9262, Protection Order

— Civil Law, Remedial Law —

SUPREME TRANSLINER INC., v. CA G.R. No. 125356 November 21, 2001 Burden of Evidence, Preponderance of Evidence

March 2, 2021

FACTS: On September 24, 1990, a Supreme Transliner bus owned by Petitioner Felipe Sia, and driven by co-petitioner Novencio Flores, collided with a passenger jeepney carrying private respondents Gloria and Lotis Brazal. The jeepney was owned by Marcelino Villones and driven by Reynaldo Decena. Private respondents instituted a civil case for damages against petitioners based… Read More SUPREME TRANSLINER INC., v. CA G.R. No. 125356 November 21, 2001 Burden of Evidence, Preponderance of Evidence