Constitutional Law

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

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

   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

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

Taxation

COMMISSIONER vs. MANNING G.R. No. L-28398. August 6, 1975 Income Tax on Stock Dividends

FACTS: Manila Trading and Supply Co. (MANTRASCO) had an authorized capital stock of P2.5 million divided into 25,000 common shares: 24,700 were owned by Reese and the rest at 100 shares each by the Respondents. Reese entered into a trust agreement whereby it is stated that upon Reese’s death, the company would purchase back all… Read More COMMISSIONER vs. MANNING G.R. No. L-28398. August 6, 1975 Income Tax on Stock Dividends

Taxation

Madrigal vs. Rafferty G.R. No. L-12287 August 7, 1918 Income Tax defined, Income vs. Capital

FACTS: Vicente Madrigal and Susana Paterno were married with Conjugal Partnership  as their property relations.Vicente filed his 1914 income tax return but later claimed a refund on the contention that it was the income of the conjugal partnership. Vicente claimed that the income should be divided into two with each spouse filing a separate return.Hence,… Read More Madrigal vs. Rafferty G.R. No. L-12287 August 7, 1918 Income Tax defined, Income vs. Capital

Constitutional Law, Political Law

Lockheed vs. UP G.R. No. 18591 AprIL 18, 2012 Immunity from Suit

FACTS:  Petitioner Lockheed Detective and Watchman Agency, Inc. (Lockheed) entered into a contract for security services with respondent UP. In 1998, several security guards assigned to UP filed separate complaints against Lockheed and UP for payment of underpaid wages, 25% overtime pay, premium pay for rest days and special holidays, holiday pay, service incentive leave pay,… Read More Lockheed vs. UP G.R. No. 18591 AprIL 18, 2012 Immunity from Suit