G.R. No. 129459 – 357 Phil. 631 – 296 SCRA 631 – Mercantile Law – Corporation Law – Piercing the Veil of Corporate Fiction In 1989, San Juan Structural and Steel Fabricators, Inc. (San Juan) alleged that it entered into a contract of sale with Motorich Sales Corporation (Motorich) […]
Yearly Archives: 2012
381 posts
G.R. Nos. 116124-25 – 399 Phil. 38 – 345 SCRA 335 – Mercantile Law – Piercing the Veil of Corporate Fiction Bibiano Reynoso IV was the branch manager of Commercial Credit Corporation – Quezon City (CCC-QC), a branch of Commercial Credit Corporation (CCC). It was alleged that Reynoso was […]
G.R. No. 125469 – 346 Phil. 218 – 287 SCRA 232 – Mercantile Law – Corporation Law – Extent of Power of the Securities and Exchange Commission – PSE is under the jurisdiction of SEC Puerto Azul Land, Inc. (PALI) is a corporation engaged in the real estate business. […]
G.R. No. L-37331 – 58 Phil. 141 – Mercantile Law – Corporation Law – Proper Action Against Corporation Allegedly in Violation of the Corporation Code In 1927, Benguet Consolidated Mining Company, registered as a sociedad anonima (type of legal entity with two or more shareholders) under the Spanish Law, […]
G.R. No. L-36181 – G.R. No. L-36748 – 203 Phil. 173 – 117 SCRA 804 – Taxation Law – Basic Principles – Courts Cannot Issue Mandamus to Compel CIR to Collect Taxes In 1967, Juan Maniago informed the Commissioner of Internal Revenue (CIR) that MERALCO Securities Corporation did not […]
Taxation Law – Due Process Requirement In November 1998, the Bureau of Internal Revenue, through one of its Revenue District Office conducted a tax investigation on the books of accounts of A. Brown Co., Inc. (ABCI) for the period of 1997. The examiner found that ABCI is liable for […]
G.R. No. 178697 – 649 Phil. 519 – 635 SCRA 234 – Taxation Law – Coverage Period of a Letter of Authority In November 1998, the Commissioner of Internal Revenue issued a Letter of Authority numbered 19734 (LOA 19734) which authorized certain revenue examiners to examine Sony Philippines’ books […]
G.R. No. 100113 – 278 Phil. 235 – 201 SCRA 210 – Legal Ethics – Practice of Law In 1991, Christian Monsod was appointed as the Chairman of the Commission on Elections. His appointment was affirmed by the Commission on Appointments. Monsod’s appointment was opposed by Renato Cayetano on […]
G.R. No. L-24114 – 33 SCRA 801 – Legal Ethics – Lawyer’s Negligence; Entry of Appearance in a Resolved Case Atty. Clemente Soriano entered his appearance in the case People’s Homesite vs Mencias and Tiburcio et al. He sought to represent Marcelino Tiburcio. The odd thing is that, when […]
A.M. No. 10-7-17-SC – 642 SCRA 11 – Legal Ethics – Duty of Counsel To Cite Law/Jurisprudence Without Alteration Mercantile Law – Intellectual Property Law – Copyright – Plagiarism – Attribution The Malaya Lolas received an adverse decision in the case Vinuya vs Romulo decided by the Supreme Court […]
G.R. No. 115849 – 322 Phil. 280 – 252 SCRA 259 – Legal Ethics – Forum Shopping Civil Law – Law on Sales – Contract of Sale – Parties to a Sales Contract Producers Bank (now called First Philippine International Bank), which has been under conservatorship since 1984, is […]
A.M. No. 10-7-17-SC – Mercantile Law – Intellectual Property Law – Copyright – Plagiarism Legal Ethics – Judicial Ethics – Integrity On April 28, 2010, the Supreme Court issued a decision which dismissed a petition filed by the Malaya Lolas Organization in the case of Vinuya vs Romulo. Atty. Herminio […]
G.R. No. 147749 – 525 Phil. 281 – 492 SCRA 192 – Statutory Construction – Expressio Unius est Exclusio Alterius San Pablo Manufacturing Corporation (SPMC) was assessed a 3% tax on its sales of corn and edible oil as manufactured products - this is pursuant to Section 168 of […]
G.R. No. L-10033 – 36 Phil. 815 – Civil Law – Succession – Escheat Remedial Law – Special Proceedings – Rule 91; Escheat – No escheat if decedent testate The City of Manila wants certain properties being administered by the Roman Catholic Church to be declared escheated. It claims […]
G.R. Nos. L-45727-45729 – 65 Phil. 708 – Legal Ethics – Right of Client Not To Appeal Florencia De Mondia, Consolacion Decimo and four others sued the Public Service Commission. They lost in the trial court. They appealed the case however De Mondia and Decimo, through their counsel, filed […]
A.C. No. 3773 – 344 Phil. 792 – 279 SCRA 379 – Legal Ethics – Canon 22 – Termination of Legal Services Angelita Orcino’s husband was murdered and she was zealous in prosecuting the suspects. She hired Atty. Josue Gaspar as her counsel and they agreed to a P20,000.00 […]