Taxation

CIR vs. CA G.R. No. 95022 207 March 23, 1992 SCRA 487 Tax Exemption

FACTS: Petitioner, seeks a reversal of the Decision of respondent CA, dated Aug. 27, 1990, in CA-G.R. SP No. 20426, entitled “Commissioner of Internal Revenue vs. GCL Retirement Plan, represented by its Trustee-Director and the Court of Tax Appeals,” which affirmed the Decision of the latter Court, dated 15 December 1986, in Case No. 3888,… Read More CIR vs. CA G.R. No. 95022 207 March 23, 1992 SCRA 487 Tax Exemption

Labor Law

St. Joseph College vs. SJC Workers G.R. No. 155609 January 17, 2005

FACTS: Petitioner is a non-stock, non-profit Catholic educational institution while respondent is a legitimate labor organization which is currently the official bargaining representative of all employees of petitioner except the faculty and consultants of the Graduate School, managerial employees and those who occupy confidential positions. Respondent has an existing CBA with petitioner for the period… Read More St. Joseph College vs. SJC Workers G.R. No. 155609 January 17, 2005

Civil Law, Mercantile Law

In re estate of Engracio Orense, deceased. EUGENIA M. SANTOS, VIUDA DE ORENSE, vs. THE ROMAN CATHOLIC BISHOP OF NUEVA CACERES G.R. No. L-21289 April 5, 1924 45 Phil. 895

  FACTS: Appellant’s husband, Engracio Orense, a resident of the municipality of Guinobatan, Province of Albay, died, leaving an estate. The deceased left a will, according to which six parcels of land were left to the Roman Catholic Church as trustee for various purposes, subject to a life estate in favor of the appellant who,… Read More In re estate of Engracio Orense, deceased. EUGENIA M. SANTOS, VIUDA DE ORENSE, vs. THE ROMAN CATHOLIC BISHOP OF NUEVA CACERES G.R. No. L-21289 April 5, 1924 45 Phil. 895

Constitutional Law

BAYAN VS ERMITA G.R. No. 169838 April 25, 2006 “Moot and Academic” Principle

 FACTS: Rallies or the right to peaceably assemble to express freedom of expression, to petition for redress of grievances hounding the government which was co-organized by various mass based groups, and as Bayan and KMU sometime in September 26 and October 4-6 2005 has been violently preempted and and forcibly dispersed causing injuries by police… Read More BAYAN VS ERMITA G.R. No. 169838 April 25, 2006 “Moot and Academic” Principle

Constitutional Law

ESTRADA vs. SANDIGANBAYAN G.R. No. 159486-88. November 25, 2003 Partisan Political Activities

  FACTS: Atty. Alan F. Paguia, speaking for petitioner, Joseph Ejercito Estrada claims of political partisanship against the members of the Court, asserting that the justices have violated Rule 5.10 of the Code of Judicial Conduct which prohibits justices or judges from participating in any partisan political activity by attending the ‘EDSA 2 Rally’ and… Read More ESTRADA vs. SANDIGANBAYAN G.R. No. 159486-88. November 25, 2003 Partisan Political Activities

Constitutional Law

DAVID vs. ARROYO G.R. No. 171396 May 3, 2006 Locus Standi

  FACTS: On February 24,2006, during the celebration of the 20th anniversary of Edsa People Power I, President Gloria Macapagal Arroyo issued PP 1017 declaring a state of National Emergency which subject to certain conditions by the framers of our constitution. The basis of the declaration is the conspiracy of the opposition, the extreme left… Read More DAVID vs. ARROYO G.R. No. 171396 May 3, 2006 Locus Standi

Constitutional Law

PIMENTEL vs. ERMITA G.R. No. 164978 October 13, 2005 Legal Standing

FACTS: Petitioners file for certiorari and prohibition with a prayer for the issuance of a writ of preliminary injunction to declare unconstitutional the appointments issued by President Gloria Macapagal-Arroyo, through Executive Secretary Eduardo R. Ermita to Florencio B. Abad, Avelino J. Cruz, Jr., Michael T. Defensor, Joseph H. Durano, Raul M. Gonzalez, Alberto G. Romulo,… Read More PIMENTEL vs. ERMITA G.R. No. 164978 October 13, 2005 Legal Standing

Constitutional Law

REPUBLIC vs. ESTATE OF MENZI G.R. No. 152578 November 23, 2005 PCGG

FACTS: In the aftermath of the EDSA Revolution, President Corazon C. Aquino issued Executive Order (EO) No. 1, creating the Presidential Commission on Good Government (PCGG) tasked with the recovery of all ill-gotten wealth accumulated by former President Ferdinand Marcos, his immediate family, relatives, subordinates and close associates.  This was followed by EO Nos. 2… Read More REPUBLIC vs. ESTATE OF MENZI G.R. No. 152578 November 23, 2005 PCGG

Constitutional Law

OSMEÑA vs. COMELEC G.R. No. 100318 June 30, 1991 Elections

FACTS: Petitioners pray for this Court to declare Republic Act No. 7056 as unconstitutional and, therefore, invalid and inoperative because: 1. It violates the mandate of the Constitution for the holding of synchronized national and local elections on the second Monday of May 1992. 2. Republic Act 7056, particularly the 2nd paragraph of Section 3… Read More OSMEÑA vs. COMELEC G.R. No. 100318 June 30, 1991 Elections