G.R. No. 75885 – 234 Phil. 180 – 150 SCRA 181 – Mercantile Law – Corporation Law – A Corporation Cannot Invoke the Right Against Self-Incrimination When President Corazon Aquino took power, the Presidential Commission on Good Government (PCGG) was formed in order to recover ill gotten wealth allegedly acquired […]
Case Digest
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G.R. No. 113375 – 232 SCRA 110 – Mercantile Law – Corporation Law – PCSO’s Charter – Ultra Vires Acts In 1993, the Philippine Charity Sweepstakes Office decided to put up an on-line lottery system which will establish a national network system that will in turn expand PCSO’s source of income. […]
G.R. No. 84197 – 175 SCRA 668 – Civil Law – Partnership – When De Facto Partnership Does Not Exist Jacob Lim was the owner of Southern Air Lines, a single proprietorship. In 1965, Lim convinced Constancio Maglana, Modesto Cervantes, Francisco Cervantes, and Border Machinery and Heavy Equipment Company (BORMAHECO) […]
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) through […]
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 opposed […]
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. PALI […]
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, agreed […]
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 pay […]
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 a […]
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 of […]
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 the […]
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 he […]
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 on […]
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 the […]
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 Harry […]
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 the […]