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 […]
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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, […]
G.R. No. L-6898 – 94 Phil. 903 – Political Law – Law on Public Officers – Abolition of a Public Office – Appointing Power Vested in the Executive Luis Manalang was the Director of the Placement Bureau. However in 1952, a law was passed by Congress abolishing the Placement Bureau […]
G.R. No. L-20864 – 118 Phil. 691 – 8 SCRA 692 – Political Law – Law on Public Officers – Ad Interim Appointment vs Appointment in Acting Capacity In October 1961, Valencia was designated as acting chairman of the board of directors of the National Waterworks and Sewerage Authority (NAWASA) […]
G.R. No. 124374 – G.R. No. 126354 -G.R. No. 126366 – 378 Phil. 466 – 320 SCRA 703 – 117 SCAD 352 – Law on Public Officers – Appointment in the Local Government – Appointing Power Cannot be Usurped by CSC In November 1972, Presidential Decree No. 51 was signed […]
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 his […]
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 nature […]
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 in […]
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 Political Law – Constitutional Law – Citizenship – Election of Filipino Citizenship; Meaning of […]
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 shall […]
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 of […]