— Remedial Law —

Expertravel & Tours v. CA G.R. No. 152392 May 26, 2005 Certificate of Non-Forum Shopping, Judicial Notice

March 24, 2021

FACTS: Korean Airlines (KAL) is a corporation established and registered in the Republic of South Korea and licensed to do business in the Philippines.  On September 6, 1999, KAL, through Atty. Mario Aguinaldo, filed a Complaint against Expert Travel & Tours Inc. (ETI) with the RTC of Manila, for the collection of money, plus attorney’s… Read More Expertravel & Tours v. CA G.R. No. 152392 May 26, 2005 Certificate of Non-Forum Shopping, Judicial Notice

— Civil Law —

Coca Cola Bottlers Ph v. CA G.R. No. 110295 October 18, 1993 ObliCon, Quasi-Delict

March 23, 2021

FACTS: Lydia L. Geronimo, herein private respondent, was the proprietress of Kindergarten Wonderland Canteen, an enterprise engaged in the sale of soft drinks (including Coke and Sprite) and other goods to the students of Kindergarten Wonderland and to the public. On 12 August 1989, some parents of the students complained to her that the Coke… Read More Coca Cola Bottlers Ph v. CA G.R. No. 110295 October 18, 1993 ObliCon, Quasi-Delict

— Constitutional Law, Remedial Law —

Dela Cruz v. NAPOLCOM – J. Leonen G.R. No. 215545, January 07, 2019 Procedural Rules, Bill of Rights

March 22, 2021

FACTS: Sonny H. Villarias narrated that at about 8:00 p.m. of October 13, 2001, he was awakened by four (4) uniformed officers, namely: SPO4 Quirino Dela Cruz, PO1 Cantorna, and two others.  He said that SPO4 Dela Cruz poked an armalite rifle at him, and handcuffed him to the steering wheel of their patrol car. … Read More Dela Cruz v. NAPOLCOM – J. Leonen G.R. No. 215545, January 07, 2019 Procedural Rules, Bill of Rights

— Civil Law, Remedial Law —

Orbe v. FILINVEST G.R. No. 208185, September 06, 2017 -J. Leonen Maceda Law

March 21, 2021

FACTS:  Priscilla Zafra Orbe entered into a purchase agreement with respondent Filinvest Land, Inc. over a lot in Rizal. The total contract price was P2,566,795.00, payable on installment basis. From June 17, 2001 to July 14, 2004, Orbe paid a total of P608,648.20. These were mainly through several Metrobank checks, for which Filinvest issued official… Read More Orbe v. FILINVEST G.R. No. 208185, September 06, 2017 -J. Leonen Maceda Law

— Criminal Law, Remedial Law —

People v. Conrado Cacayan G.R. NO. 180499 July 9, 2008 Alibi, Rape

March 20, 2021

FACTS: Four Informations for rape were filed accusing appellant Conrado Cacayan of raping his eighteen (18)-year old daughter, AAA. The first incident was on May 13 1997, when AAA went out with appellant to gather rattan in the mountain wherein appellant succeeded in having carnal knowledge of AAA against her will, with his bolo pointed… Read More People v. Conrado Cacayan G.R. NO. 180499 July 9, 2008 Alibi, Rape

— Remedial Law —

Bangko Sentral ng Pilipinas v. Commission on Audit G.R. No. 213581, September 19, 2017 – J.Leonen Administrative Due Process, Substantial Evidence

March 19, 2021

FACTS: Verlina Silo and Evelyn T. Yap were designated as Acting Bank Officer III and Bank Officer II, respectively at Bangko Sentral ng Pilipinas (BSP), Cotabato Branch. Silo transferred her cash accountabilities to Yap, and six (6) months later, Yap had to turn over her cash accountability back to Silo. From December 5, 2005 to… Read More Bangko Sentral ng Pilipinas v. Commission on Audit G.R. No. 213581, September 19, 2017 – J.Leonen Administrative Due Process, Substantial Evidence

— Criminal Law —

People v. PO3 Borja – J. Leonen G.R. No. 199710, August 02, 2017 Kidnapping for Ransom

March 18, 2021

FACTS: PO3 Julieto Borja was charged of kidnapping punished under Article 2672 of the Revised Penal Code.  The accusatory portion of the information read: That on or about May 26, 2004, at or about 10:10 in the morning, at the vicinity of Brgy. Central, Diliman, Quezon City and within the jurisdiction of this Honorable Court,… Read More People v. PO3 Borja – J. Leonen G.R. No. 199710, August 02, 2017 Kidnapping for Ransom

— 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