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:…
Category: Trials
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…
Denmark V. Norway Digest
Full title: Legal Status of Eastern Greenland (Denmark V. Norway), PCIJ Judgment of 5 September 1933 [on sovereignty over land] Full text facts Denmark and Norway disputed over the legal status of…
Gibbs v. Government Digest
Facts Mr. Allison and Mrs. Eva Gibbs were citizens of California USA and were domiciled therein. During their marriage, they acquired lands in the Philippines including the the three titles mentioned in…
The Asylum Case (Colombia v. Peru) Digest
ICJ Judgment of 20 November 1950 Facts A military rebellion broke out in Peru. Haya was denounced as responsible and his arrest was ordered. In January 1949, Haya sought diplomatic asylum in…
The Paquete Habana Case Digest
175 U.S. 677 (1900) [on custom] Facts The case involved fishing vessels called the Paquete Habana and Lola, which navigated near Cuba but were seized by the U.S. government for alleged violations…
The Asylum Case (Columbia v. Peru) Digest
[on custom] For custom (CIHL) to be definitely proven, it must be continuously and uniformly executed. Uniformity and generality of practice need not be complete, but it must be substantial. Here, Colombia…
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