Doctrines Facts The petitioner, Ricardo Portuguez, alleged that he was discriminated against by the GSIS Family Bank in terms of payment of salary and grant of benefits and allowances. He claimed that…
Category: Trials
CIR vs. St. Lukes Digest
“The Charitable Shall Still Pay Tax” Facts St. Lukes is a charitable, non-stock, non-profit hospital but it receives paying patients. BIR assessed St. Lukes arguing it is liable under Sec.27(b) as “proprietary…
Andaya vs. People Digest
Facts The case involves a criminal complaint against Noe S. Andaya, who was the president and general manager of the Armed Forces and Police Savings and Loan Association, Inc. (AFPSLAI). Andaya sought…
Auxiliary Services Corporation/Sacred Heart Gas Station vs. CIR
A CTA Case No. 8315 | Feb 17, 2014 Facts In June 2011, Petitioner Elric Auxiliary Services/Gas Station (Gas Station) received a 48-hour Notice alleging that the Respondent CIR conducted a ten-day…
Marcos II vs. CA Digest
Facts The BIR filed criminal charges against the Estate of Marcos Sr. and caused the filing of P23B+ ETR, and P184M ITR in relation to its estate tax assessments. Notices were then…
Medicard vs. CIR Digest
Facts CIR found discrepancies in the ITR of Medicard. It then issued a Letter of Notice (LN) to Medicard, then PAN, then FAN. No issuance of LOA to the revenue officer. Arguments CIR:…
Associated Insurance Surety vs. Isabel Iya Digest
Facts • Spouses Valino possess a house of strong materials which they bought from Ph Realty Corp (PRC). In 1951, they allegedly executed a chattel mortgage on such house with Associated Insurance…
Limbona vs. Magelin Digest
Facts Petitioner Sultan Alimbusar Limbona was chosen to be part of a local governing body, the Sangguniang Pampook, and became its Speaker of an autonomous region in Mindanao. He was then invited…
The Paquete Habana Case Digest (on customary law)
Facts When US and Spain were at war in 1898, the US gunboat and steamship captured fishing vessels under the Spanish flag called the Paquete Habana and Lola. The said fishing vessels…
Last Palmas/Miangas Island Case Digest
Full title: The Island of Las Palmas/Miangas Case (Netherlands v. United States), Arbitral Award of 1928 [on sovereignty over land] Facts Palmas is a small island with a population of about 750…