ORTEGA V. CA, – G.R. NO. 109248, JULY 3, 1995

Facts: Petitioner filed with this Commission’s Securities Investigation and Clearing Department (SICD) a petition for dissolution and liquidation of partnership. The hearing officer rendered a decision ruling that petitioner’s withdrawal from the law firm Bito, Misa & Lozada did not dissolve the said law partnership. On appeal, the SEC en banc received the decision ofContinue reading “ORTEGA V. CA, – G.R. NO. 109248, JULY 3, 1995”

CIR V. WILLIAM SUTER, – G.R. NO. L-25532, FEBRUARY 28, 1969

Facts: A limited partnership was formed by Suter as the general partner, and Spirig and Carlson, as the limited partners. In 1948, however, Suter and Spirig got married and, thereafter, limited partner Carlson sold his share in the partnership to Suter and his wife. The limited partnership had been filing its income tax returns asContinue reading “CIR V. WILLIAM SUTER, – G.R. NO. L-25532, FEBRUARY 28, 1969”

TUASON V. BOLANOS, – G.R. No. L-4935, May 28, 1954

Facts: J.M Tuason & Co. Inc. represented by its managing partner, Gregoria Araneta, Inc. filed a complaint about the recovery of possession of land against Bolanos before the Court of First Instance of Rizal, Quezon City Branch on the allegations that the land in dispute is covered by plaintiff certificate of title which is allegedlyContinue reading “TUASON V. BOLANOS, – G.R. No. L-4935, May 28, 1954”

PASCUAL V. CIR, – G.R. NO. 78133, OCTOBER 18, 1988

Facts: Pascual and Dragon bought two (2) parcels of land and a year after, they bought another three (3) parcels of land. They subsequently sold the said lots in 1968 and 1970, and realized net profits. The corresponding capital gains taxes were paid in 1973 and 1974 by availing of the tax amnesties granted inContinue reading “PASCUAL V. CIR, – G.R. NO. 78133, OCTOBER 18, 1988”

OBILLOS V. CIR, – G.R. NO. L-68118, OCTOBER 29, 1985

Facts: The children of Jose Obillos Sr. are co-owners of parcel of lots. The children sold the lots to Walled City Securities Corporation and Olga Canada. The children treated the profit as a capital gain to which they paid an income tax. After some time, the Commissioner of Internal Revenue required the children of ObillosContinue reading “OBILLOS V. CIR, – G.R. NO. L-68118, OCTOBER 29, 1985”

GATCHALIAN V. CIR, – G.R. NO. L-45425, APRIL 29, 1939

Facts: A group of fifteen (15) people contributed to buy a sweepstake ticket and they named it “Jose Gatchalian & Company”. The sweepstake ticket won the prize of 50,000 pesos. A check was given to Jose Gatchalian & company. Then, the check was encashed by Jose Gatchalian. Jose Gatchalian was required by income tax examinerContinue reading “GATCHALIAN V. CIR, – G.R. NO. L-45425, APRIL 29, 1939”

CHIEF STATE PROSECUTOR JOVENCITO R. ZUÑO, vs.JUDGE ALEJADRINO C. CABEBE, A.M. OCA No. 03-1800-RTJ, November 26, 2004

Facts: In his complaint, Chief State Prosecutor Zuño alleged that Criminal Case for illegal possession of prohibited or regulated drugs was filed with the Regional Trial Court, Branch 18, Batac, Ilocos Norte against Rey Daquep Arcangel, Victorino Gamet Malabed, William Roxas Villanueva, all police officers, Jocelyn Malabed Manuel and Pelagio Valencia Manuel. Upon arraignment, allContinue reading “CHIEF STATE PROSECUTOR JOVENCITO R. ZUÑO, vs.JUDGE ALEJADRINO C. CABEBE, A.M. OCA No. 03-1800-RTJ, November 26, 2004”

People vs. Vasquez- G.R. No. 200304, January 15, 2014

Facts: P/Insp. Fajardo testified that in the morning of April 1, 1998, a confidential informant went to their office and reported that a certain Donald Vasquez was engaged in illegal drug activity. This alias Don supposedly claimed that he was an employee of the National Bureau of Investigation (NBI). According to the informant, alias DonContinue reading “People vs. Vasquez- G.R. No. 200304, January 15, 2014”

Payumo vs.Sandiganbayan – G.R. No. 151911, July 25, 2011

Facts: The petitions stem from the facts of Criminal Case No. 4219 involving a shooting incident that occurred on February 26, 1980 at around 5:30 o’clock in the afternoon in Sitio Aluag, Barangay Sta. Barbara, Iba, Zambales. A composite team of Philippine Constabulary (PC) and Integrated National Police (INP) units allegedly fired at a groupContinue reading “Payumo vs.Sandiganbayan – G.R. No. 151911, July 25, 2011”

PEOPLE OF THE PHILIPPINES vs. BARTOLOME TAMPUS and IDA MONTESCLAROS – G.R. No. 181084, June 16, 2009

Facts: The offended party, ABC, is the daughter of appellant Ida Montesclaros, and was 13 years old at the time of the incident. Ida and ABC started to rent a room in a house owned by Tampus, a barangay tanod. On April 1, 1995, about 4:30 p.m., ABC testified that she was in the houseContinue reading “PEOPLE OF THE PHILIPPINES vs. BARTOLOME TAMPUS and IDA MONTESCLAROS – G.R. No. 181084, June 16, 2009”