— Taxation —

AGUINALDO INDUSTRIES (FISHING NETS) vs. COMMISSIONER OF INTERNAL REVENUE G.R. No. L-29790 February 25, 1982 Income Tax, Tax Exemption, Necessary Expense

October 23, 2017

FACTS: Aguinaldo Industries Corp. is engaged in the manufacture of fishing nets, a tax-exempt industry, and the manufacture of furniture. For accounting purposes, each division is provided with separate books of accounts. Previously, Aguinaldo Industries acquired a parcel of land in Muntinglupa,Rizal, as site of the fishing net factory. This transaction was entered in the… Read More AGUINALDO INDUSTRIES (FISHING NETS) vs. COMMISSIONER OF INTERNAL REVENUE G.R. No. L-29790 February 25, 1982 Income Tax, Tax Exemption, Necessary Expense

— Civil Law, Mercantile Law —

KEPPEL CEBU SHIPYARD, INC. vs. PIONEER INSURANCE AND SURETY CORPORATION, PIONEER INSURANCE AND SURETY CORPORATION vs. KEPPEL CEBU SHIPYARD, INC. G.R. Nos. 180880-81 G.R. Nos. 180896-97 September 25, 2009 Article 2180 of the Civil Code, Marine Insurance, Negligence, Damages

October 23, 2017

FACTS: WG & A JEBSENS SHIPMGMT. Owner/Operator of M/V “SUPERFERRY 3” and KEPPEL CEBU SHIPYARD, INC. (KCSI) enter into an agreement that the Drydocking and Repair of the above-named vessel ordered by the Owner’s Authorized Representative shall be carried out under the Keppel Cebu Shipyard Standard Conditions of Contract for Ship repair, guidelines and regulations… Read More KEPPEL CEBU SHIPYARD, INC. vs. PIONEER INSURANCE AND SURETY CORPORATION, PIONEER INSURANCE AND SURETY CORPORATION vs. KEPPEL CEBU SHIPYARD, INC. G.R. Nos. 180880-81 G.R. Nos. 180896-97 September 25, 2009 Article 2180 of the Civil Code, Marine Insurance, Negligence, Damages

— International Law, Political Law —

Professional Video Inc. vs. TESDA, G.R. No. 155504, June 26, 2009, Sovereignty, State Immunity from Suit, International Law

October 21, 2017

FACTS:  In 1999, TESDA, an instrumentality of the government established under R.A. No. 7796 (the TESDA Act of 1994) and attached to the DOLE to develop and establish a national system of skills standardization, testing, and certification in the country. To fulfill this mandate, it sought to issue security-printed certification and/or identification polyvinyl (PVC) cards… Read More Professional Video Inc. vs. TESDA, G.R. No. 155504, June 26, 2009, Sovereignty, State Immunity from Suit, International Law

— Constitutional Law, Labor Law —

JACULBE vs. SILLIMAN UNIVERSITY G.R. No. 156934 March 16, 2007 Compulsory Retirement, CBA, Security of Tenure Clause Illegal Dismissal

October 21, 2017

FACTS: Petitioner began working for respondents university medical center as a nurse. Respondent, through its Human Resources Development Office, informed petitioner that she was approaching her 35th year of service with the university and was due for automatic retirement on November 18, 1993, at which time she would be 57 years old. This was pursuant… Read More JACULBE vs. SILLIMAN UNIVERSITY G.R. No. 156934 March 16, 2007 Compulsory Retirement, CBA, Security of Tenure Clause Illegal Dismissal

— Constitutional Law, Political Law —

OMBUDSMAN vs. CA G.R. No. 167844 November 22, 2006 Office of the Ombudsman, Administrative Case, Powers, Functions and Duties of the Office of the Ombudsman, Dishonesty

October 21, 2017

FACTS: Respondent belonged to the clerical staff of the Director of LTFRB Cebu. Respondent was designated as concurrent acting “Special Collection/Disbursing Officer.” The Commission on Audit (COA) audited respondent’s cash and accounts. After inspecting respondent’s records, the COA’s examining auditors noted a shortage in respondent’s accounts. Respondent remitted the missing amount. The COA required respondent… Read More OMBUDSMAN vs. CA G.R. No. 167844 November 22, 2006 Office of the Ombudsman, Administrative Case, Powers, Functions and Duties of the Office of the Ombudsman, Dishonesty

— Civil Law —

PEREZ-FERRARIS vs. FERRARIS G.R. No. 162368 July 17, 2006 Declaration of Nullity of Marriage, Psychological Incapacity, Article 36 of the Civil Code

October 20, 2017

FACTS:   The RTC rendered a Decision denying the petition for declaration of nullity of petitioner’s marriage with Brix Ferraris. The trial court noted that suffering from epilepsy does not amount to psychological incapacity under Article 36 of the Civil Code and the evidence on record were insufficient to prove infidelity. Petitioner’s motion for reconsideration… Read More PEREZ-FERRARIS vs. FERRARIS G.R. No. 162368 July 17, 2006 Declaration of Nullity of Marriage, Psychological Incapacity, Article 36 of the Civil Code

— Criminal Law —

PEOPLE OF THE PHILIPPINES vs. MANALILI G.R. No. 191253 August 28, 2013 Rape, Statutory Rape, Alibi

October 19, 2017

FACTS: Manalili was charged with statutory rape as defined and penalized under Article 266-A, par. 1 of the Revised Penal Code in relation to Section 5(b) of R.A. No. 7610, otherwise known as “Special Protection of Children Against Child Abuse, Exploitation and Discrimination Act.” AAA, the victim who was then barely eleven (11) years old… Read More PEOPLE OF THE PHILIPPINES vs. MANALILI G.R. No. 191253 August 28, 2013 Rape, Statutory Rape, Alibi

— Civil Law, Criminal Law —

DONATO vs. LUNA G.R. No. L-53642 April 15, 1988 BIGAMY, Prejudicial Question

October 19, 2017

FACTS: Herein petitioner was charged with bigamy. Before the petitioner’s arraignment, private respondent filed a civil action for declaration of nullity of her marriage with petitioner on the ground that private respondent consented to entering into the marriage, which was petitioner Donato’s second one, since she had no previous knowledge that petitioner was already married… Read More DONATO vs. LUNA G.R. No. L-53642 April 15, 1988 BIGAMY, Prejudicial Question

— Criminal Law, Remedial Law —

BENABAYE vs. PEOPLE G.R. No. 203466, February 25, 2015 estafa, Swindling, juridical possession, Rule 122 of the Revised Rules of Criminal Procedure, Effect of appeal by any of several accused

October 19, 2017

FACTS: Petitioner Benabaye was the Loans Bookkeeper of Siam Bank and was authorized to collect and/or accept loan payments of Siam Bank’s clients and issue provisional receipts therefor, accomplish a cash transfer slip at the end of each banking day detailing the amounts of money that she has received, and remit such payments to Tupag,… Read More BENABAYE vs. PEOPLE G.R. No. 203466, February 25, 2015 estafa, Swindling, juridical possession, Rule 122 of the Revised Rules of Criminal Procedure, Effect of appeal by any of several accused