G.R. No. 95425 – 206 SCRA 621 – Political Law – Law on Public Officers – Appointing Power is Discretionary In 1987, Niceforo Francisco was appointed by the Bureau of Internal Revenue (BIR) Commissioner as Chief Revenue Officer III. Florencio Salles, a Revenue Enforcement Officer, opposed the appointment of […]
Monthly Archives: January 2013
G.R. No. L-65439 – 140 SCRA 22 – Political Law – Law on Public Officers – Ad Interim Appointment In 1973, Dr. Hernani Esteban was appointed by Dr. Consuelo Blanco as the Vice-President for Administration in the Pamantasan ng Lungsod ng Maynila (PLM). Esteban’s appointment was ad interim in […]
G.R. No. 153883 – 464 Phil. 151 – 420 SCRA 123 – Political Law – Constitutional Law – Citizenship – Electing Filipino Citizenship Remedial Law – Special Proceedings – Rule 108; Correction of Entries – Use of Aliases In 1999, Chuley Lim filed a petition for correction of entries […]
B.M. No. 914 – 374 Phil. 342 – 316 SCRA 1 – Legal Ethics – The Legal Profession – Admission to the Bar – Citizenship Requirement – Only Filipinos may be admitted to the Philippine Bar In 1998, Vicente Ching finished his law degree at the Saint Louis University […]
G.R. No. 26979 – 50 Phil. 259 – Political Law – Law on Public Officers – Power to Appoint is Essentially Executive Sometime in the 1900s, the National Coal Company (NCC) was created by the Philippine Congress. The law created it (Act No. 2822) provides that: “The voting power […]
G.R. No. 112745 – 345 Phil. 962 – 280 SCRA 713 – Political Law – Law on Public Officers – Career Service Appointees Must Be Removed for Valid Reasons Aquilino Larin was an Assistant Commissioner in the Bureau of Internal Revenue (BIR). He was in charge of the office […]
G.R. No. 145368 – 430 Phil. 658 – 167 SCAD 425 – Political Law – Law on Public Officers – Who is a Public Officer In 1991, then President Corazon Aquino created a Committee for the preparation of the National Centennial Celebration in 1998. When President Fidel Ramos took […]
G.R. No. 124893 – 338 Phil. 484 – 271 SCRA 767 – Law on Public Officers – Ineligibility – SK Chairman – Labo Doctrine Applied In 1996, Lynette Garvida filed her candidacy to the position of Chairman of the Sangguniang Kabataan (SK) of a barangay in Bangui, Ilocos Norte. […]
G.R. No. 145368 – 433 Phil. 1 – 167 SCAD 425 – Political Law – Law on Public Officers – Who is a Public Officer In April 2002, the Supreme Court issued a decision declaring Salvador Laurel as chair of the National Centennial Commission (NCC) is a public officer […]
G.R. No. 130339 – 360 Phil. 637 – 300 SCRA 213 – Civil Law – Conflict of Laws – Private International Law – Proof of Foreign Law In February 1993, Hyundai Engineering and Construction Co., Ltd., through its local agent, Omanfil International Manpower Development Corporation, engaged Eduardo Felipe to […]
G. R. No. 120077 – 397 Phil. 1 – 343 SCRA 1 – Civil Law – Persons – Conflict of Laws – Private International Law – Forum Non Conveniens In May 1988, Marcelo Santos was an overseas worker in Oman. In June 1988, he was recruited by Palace Hotel […]
G.R. No. 115849 – 322 Phil. 280 – 252 SCRA 259 – Civil Law – Conflict of Laws – Private International Law – Origin of Forum Non Conveniens Producers Bank (now called First Philippine International Bank), which has been under conservatorship since 1984, is the owner of 6 parcels […]
G.R. No. L-41919-24 – 186 Phil. 604 – 97 SCRA 877 – Taxation Law – NIRC Rules of Procedure – Tax Evasion – Protest – Criminal Case Against Taxpayer May Be Filed Sans A Final Assessment In July 1974, Quirico Ungab filed his income tax return. He was subjected […]
G.R. No. 12611 – 38 Phil. 424 – Civil Law – Obligations and Contracts – Obligations of Parties – How Extinguished – Prescription In 1897, one Anastasio Cruz incurred a P2,730.50 loan from Marcela Mariño, wife of Felipe Agoncillo. Cruz however died. Later, in February 1904, the heirs of […]
G.R. No. L-21731 – 123 Phil. 400 – 16 SCRA 585 – Taxation Law – NIRC Rules of Procedure – Tax Collection – Period to Collect – No need for a final and executory assessment In January 1957, the Collector of Internal Revenue (CIR) made an assessment against Lim […]
G.R. No. 175097 – 625 Phil. 530 – 611 SCRA 692 – Taxation Law – NIRC Rules of Procedure – Exception to the Rules of Procedure Regarding Protest and Appeal In April 2004, the Bureau of Internal Revenue (BIR) issued a preliminary assessment notice (PAN) to Allied Banking Corporation […]