G.R. No. 129505 / G.R. No. 133359 – 381 Phil. 179 – 324 SCRA 172 – Remedial Law – Special Proceedings – Probate of Will – Probate and Issuance of Letters Testamentary are distinct remedies – Probate Court; Jurisdiction In 1995, Dr. Arturo De Los Santos filed a petition for […]
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G.R. No. 161746 – 644 Phil. 15 – 629 SCRA 550 – Remedial Law – Special Proceedings – Settlement of Estate – Prescriptive Period – Fraud in Extrajudicial Settlement In May 1930, Antonio Feliciano died leaving behind a parcel of land. In 1972, an extrajudicial settlement was executed by Leona […]
G.R. No. 121597 – 412 Phil. 807 – 82 SCAD 472 – Remedial Law – Special Proceedings – Settlement of Estate of Deceased Persons – Remedies of a Mortgagee in Mortgages Involving an Estate Allan Chua was the administrator of the estate of Antonio Chua (his dead father). In 1989, […]
G.R. No. L-11442 – 103 Phil. 757 – Mercantile Law – Corporation Law – Separate and Distinct Personality – When Not Applicable In 1954, Manuela Vda. De Salvatierra entered into a lease contract with Philippine Fibers Producers Co., Inc. (PFPC). PFPC was represented by its president Segundino Refuerzo. It was […]
G.R. No. 125221 – 274 SCRA 452 – Mercantile Law – Corporation Law – Jurisdiction of the SEC Reynaldo Lozano was the president of KAMAJDA (Kapatirang Mabalacat-Angeles Jeepney Drivers’ Association, Inc.). Antonio Anda was the president of SAMAJODA (Samahang Angeles-Mabalacat Jeepney Operators’ and Drivers’ Association, Inc.). In 1995, the two […]
G.R. No. 108576 – 361 Phil. 103 – 301 SCRA 152 – Mercantile Law – Corporation Law – Trust Fund Doctrine Don Andres Soriano (American), founder of A. Soriano Corp. (ASC) had a total shareholdings of 185,154 shares. Broken down, the shares comprise of 50,495 shares which were of original […]
G.R. No. 148220 – 499 Phil. 185 – 460 SCRA 197 – Remedial Law – Evidence – Object Evidence – Daubert Test – DNA Evidence – Vallejo Guidelines In May 1998, Armi Alba, mother of minor Rosendo Alba filed a suit against Rosendo Herrera in order for the latter to […]
G.R. No. 108905 – 346 Phil. 114 – 281 SCRA 133 – Mercantile Law – Corporation Law – Members of the Corporate Board Grace Christian High School (GCHS) is an educational institution in Grace Village, Quezon City. Grace Village Association, Inc. (GVAI) is the homeowners association in Grace Village. GVAI […]
G.R. No. 117188 – 342 Phil. 651 – 276 SCRA 681 – 94 OG No. 19 – Mercantile Law – Corporation Law – Failure to File By-Laws In 1983, the Loyola Grand Villas Association, Inc. (LGVAI) was incorporated by the homeowners of the Loyola Grand Villas (LGV), a subdivision. The […]
G.R. No. 121466 – 343 Phil. 237 – 277 SCRA 462 – Mercantile Law – Corporation Law – By-laws and Innocent Third Persons In 1991, PMI Colleges hired the services of Alejandro Galvan for the latter to teach in said institution. However, for unknown reasons, PMI defaulted from paying his […]
G.R. No. 121791 – 360 Phil. 652 – 300 SCRA 469 – Mercantile Law – Corporation Law – By-Laws Must Not Impair Existing Rights In 1981, Enrique Salafranca was hired as an administrative officer by the Philamlife Village Homeowners Association, Inc. (PVHAI). Salafranca was tasked to manage the village’s day […]
G.R. No. L-48627 – 235 Phil. 369 – Mercantile Law – Corporation Law – Separate and Distinct Personality A certain Barretto initiated the incorporation of a company called Filipinas Orient Airways (FOA). Barretto was referred to as the “moving spirit” of said corporation because it was through his effort that […]
G.R. No. 105208 – 244 SCRA 446 – Taxation Law – NIRC Rules of Procedure – Prescriptive Period – Tax Refund The Philippine American Life Insurance Co. (Philamlife) as a corporation has been paying quarterly income taxes. In 1983, it paid the following: a) Quarter 1 (May 30, 1983) – P3.2 […]
G.R. No. 152532 – 504 Phil. 407- 467 SCRA 137 – Taxation Law – NIRC Rules of Procedure – Abatement Defined In July 1987, Commissioner of Internal Revenue (CIR) Bienvenido Tan, Jr. issued an assessment against San Miguel Corporation (SMC) demanding payment of P342 million in taxes. SMC filed a […]
G.R. No. 127777 – 374 Phil. 474 – 316 SCRA 118 – Remedial Law – Criminal Procedure – Double Jeopardy – Dismissal of Case Without Accused’s Consent In 1991, a special prosecutor filed two identical informations for violation of the tax code against Petronila Tupaz. One information was filed with QC-RTC […]
G.R. No. 127777 – 374 Phil. 474 – 316 SCRA 118 – Taxation Law – NIRC Rules of Procedure – Prescriptive Period for Violations against the Tax Code In April 1980, Petronila Tupaz and her husband filed, in behalf of their corporation, an income tax return. On July 16, 1984, […]