G.R. No. L-8527 – 27 Phil. 401 – Mercantile Law – Corporation Law – No Criminal Actions Against A Corporation In 1912, West Coast Life Insurance caused the distribution of printed materials which impressed among the readers thereof that Insular Life Insurance Company is in bad shape. Insular Life then […]
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G.R. No. L-27155 – 83 SCRA 237 – Mercantile Law – Corporation Law – Corporation’s Liability for Negligence Rita Tapnio owes PNB an amount of P2,000.00. The amount is secured by her sugar crops about to be harvested including her export quota allocation worth 1,000 piculs. The said export quota […]
G.R. No. L-17160 – 122 Phil. 698 – 15 SCRA 301 – Mercantile Law – Corporation Law – Liability of Foreign Corporations and their Agents Primateria Societe Anonyme Pour Le Commerce Exterieur (Primateria Zurich, a sociedad anonima formed in Zurich), through Alexander Baylin, entered into an agreement with Philippine Products […]
G.R. No. L-7231 – 98 Phil. 711 – Mercantile Law – Corporation Law – Sociedad Anonima – Corporate Existence Benguet Consolidated Mining Company was organized in 1903 under the Spanish Code of Commerce of 1886 as a sociedad anonima. It was agreed by the incorporators that Benguet Mining was to […]
G.R. No. 6217 – 21 Phil. 95 – Mercantile Law – Corporation Law – The Corporation and Its Directors Charles Mead, Edwin McCullough and three others organized the corporation called The Philippine Engineering and Construction Company (PECC). The 4 organizers, except Mead, contributed to the majority of the capital stock […]
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 […]
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 […]