Author: pinayjurist

I am an aspiring lawyer and a civil servant. I do not own all the contents and I am grateful for the original authors who shared the product of their hard work on the internet.
— Taxation —

Commissioner vs. BOAC G.R. No. L-65773-74 April 30, 1987 149 SCRA 395 Income Tax

December 4, 2017

FACTS: British overseas airways corp. (BOAC) a wholly owned British Corporation, is engaged in international airlines business. From 1959to 1972, it has no loading rights for traffic purposes in the Philippines but maintained a general sales agent in the Philippines which was responsible for selling, BOAC  tickets covering passengers and cargoes the CIR assessed deficiency… Read More Commissioner vs. BOAC G.R. No. L-65773-74 April 30, 1987 149 SCRA 395 Income Tax

— Taxation —

COMMISSIONER vs. MANNING G.R. No. L-28398. August 6, 1975 Income Tax on Stock Dividends

December 4, 2017

FACTS: Manila Trading and Supply Co. (MANTRASCO) had an authorized capital stock of P2.5 million divided into 25,000 common shares: 24,700 were owned by Reese and the rest at 100 shares each by the Respondents. Reese entered into a trust agreement whereby it is stated that upon Reese’s death, the company would purchase back all… Read More COMMISSIONER vs. MANNING G.R. No. L-28398. August 6, 1975 Income Tax on Stock Dividends

— Taxation —

Madrigal vs. Rafferty G.R. No. L-12287 August 7, 1918 Income Tax defined, Income vs. Capital

December 4, 2017

FACTS: Vicente Madrigal and Susana Paterno were married with Conjugal Partnership  as their property relations.Vicente filed his 1914 income tax return but later claimed a refund on the contention that it was the income of the conjugal partnership. Vicente claimed that the income should be divided into two with each spouse filing a separate return.Hence,… Read More Madrigal vs. Rafferty G.R. No. L-12287 August 7, 1918 Income Tax defined, Income vs. Capital

— Constitutional Law, Political Law —

Lockheed vs. UP G.R. No. 18591 AprIL 18, 2012 Immunity from Suit

December 4, 2017

FACTS:  Petitioner Lockheed Detective and Watchman Agency, Inc. (Lockheed) entered into a contract for security services with respondent UP. In 1998, several security guards assigned to UP filed separate complaints against Lockheed and UP for payment of underpaid wages, 25% overtime pay, premium pay for rest days and special holidays, holiday pay, service incentive leave pay,… Read More Lockheed vs. UP G.R. No. 18591 AprIL 18, 2012 Immunity from Suit

— Constitutional Law, Political Law —

Vigilar vs. Aquino, G.R. No. 180388, Jan. 18, 2011 Immunity from Suit

December 4, 2017

FACTS: Aquino was invited by DPWH to a bidding for the construction of a dike by bulldozing a part of the Porac River at Barangay Ascomo-Pulungmasle, Guagua, Pampanga. Aquino was subsequently awarded the “Contract of Agreement” by the said government agency. By 9 July 1992, the project was duly completed by respondent, who was then… Read More Vigilar vs. Aquino, G.R. No. 180388, Jan. 18, 2011 Immunity from Suit

— Political Law —

Shell Philippines vs. Jalos G.R. No. 179918, Sept. 8, 2010 State Immunity

December 4, 2017

FACTS: Petitioner Shell Philippines Exploration B.V. and the Republic of the Philippines entered into Service Contract 38 for the exploration and extraction of petroleum in northwestern Palawan. Two years later, Shell discovered natural gas in the Camago-Malampaya area and pursued its development of the well under the Malampaya Natural Gas Project. This entailed the construction… Read More Shell Philippines vs. Jalos G.R. No. 179918, Sept. 8, 2010 State Immunity

— Civil Law —

Mendoza vs. Republic G.R. 157649, Nov. 12, 2012 Psychological Incapacity

December 4, 2017

FACTS:  Petitioner wife appeals the decision promulgated on March 19, 2003, whereby the CA reversed the judgment of the RTC declaring her marriage with respondent Dominic C. Mendoza as null and void. The CA held the testimonies of petitioner’s witnesses insufficient to establish Dominic’s psychological affliction to be of such a grave or serious nature… Read More Mendoza vs. Republic G.R. 157649, Nov. 12, 2012 Psychological Incapacity

— Mercantile Law —

53 FREQUENTLY ASKED PROVISIONS OF THE CORPORATION CODE

December 4, 2017

53 FREQUENTLY ASKED IN CORPO CODE    53 FREQUENTLY ASKED PROVISIONS OF THE CORPORATION CODE Section 2. Corporation defined. – A corporation is an artificial being created by operation of law, having the right of succession and the powers, attributes and properties expressly authorized by law or incident to its existence. Section 43. Power to declare… Read More 53 FREQUENTLY ASKED PROVISIONS OF THE CORPORATION CODE

— Constitutional Law, Political Law —

Nicolas-Lewis vs. COMELEC G.R. No. 162759 August 4, 2006 Dual Citizenship, Citizenship Retention and Re‑Acquisition Act of 2003, RA 9189

December 4, 2017

FACTS: In this petition for certiorari and mandamus, petitioners, referring to themselves as “duals” or dual citizens, pray that they and others who retained or reacquired Philippine citizenship under RA 9225, the Citizenship Retention and Re‑Acquisition Act of 2003, be allowed to avail themselves of the mechanism provided under the Overseas Absentee Voting Act of… Read More Nicolas-Lewis vs. COMELEC G.R. No. 162759 August 4, 2006 Dual Citizenship, Citizenship Retention and Re‑Acquisition Act of 2003, RA 9189