Crane v. Commissioner
331 U.S. 1 (1947)
(All amounts in thousands)
Debt Relief from Nonrecourse Mortgage
Copyright 2006 Andrew Mitchel LLC
International Tax Servic
Batangas Transportation vs. Orlanes
Orlanes, who is an irregular operator of an autobus line in Batangas, filed a
petition for the issuance of a Certificate of Public Convenience to be able
operate as a regular service (which h
TEJA v. IAC
Legal Maxim: "Ex pacto illicito' non oritur actio" (No action arises out of illicit bargain)
Nale bought from Teja Marketing a motorcycle with a sidecar on credit, secured by a chattel
mortgage. Teja agreed to undertake the yearly regis
Santos vs Sibug
Vicente Vidad was a duly authorized passenger jeepney operator. Petitioner Adolfo Santos was the owner of a
passenger jeep without a certificate of public convenience. Santos transferred his jeepney to Vidad in an
agreement called t
Asia Lighterage v. CA, Prudential Guarantee and Assurance Inc (GR 147246, Aug 19 2003)
A shipment of 3,150 metric tons of white wheat was made from Marubeni Co (Portland, US) to
General Milling (Manila, Phil) insured by insurer Prudential
LIABILITY OF REGISTERED OWNER
PCI Leasing & Finance v. UCPB General Insurance (GR 162267, July 4 2008)
PCI leased one of its tanker truck to SUGECO; the same truck figured in an accident with a car
(Mits Lancer) owned by UCPB and insured by herein
Maersk Lines vs. CA
Facts: Private respondent ordered from Eli Lilly. Inc. of Puerto Rico through its (Eli Lilly, Inc.'s) agent in
the Philippines, Elanco Products, 600,000 empty gelatin capsules for the manufacture of hip
pharmaceutical products. The goo
Bataclan v. Medina (Duration of Responsibility)
PROXIMATE CAUSE: that cause, which, in natural and continuous sequence, unbroken by any efficient
intervening cause, produces the injury, and without which the result would not have occurred.
Section 15. The privilege of the writ of habeas
corpus shall not be suspended except in cases of
invasion or rebellion when the public safety requires
1. What is a writ of habeas corpus?
It is defined as a writ directed to the person
Section 17. No person shall be compelled to be a
witness against himself.
paragraph of article 483 provides that one who
illegally detains another and fails to give
information concerning his whereabouts, or does
not prove that he set him at liberty, shal
Baliwag Transit Inc. vs CA (January 7, 1987)
FACTS: Two passenger bus lines with similar buses and similar routes were being operated by
firm names "Baliwag Transit' and "Baliwag Transit, Inc." (BTI) the herein petitioner.
The former (BT) was owned by the
Precillano Necesito, et al v. Natividad Paras, et al/ German Necesito v. Natividad Paras, et al (GR L10605-06, June 30 1958)
Petitioner Precillano (minor), together with his mother, boarded bus no. 199 of Phil Rabbit Bus
Lines in Agno, Pangasinan
Del Prado vs. Mercado
Facts: Teodorico Florenciano, Meralcos motorman, was driving the companys street car along
Hidalgo Street. Plaintiff Ignacio Del Prado ran across the street to catch the car. The motorman eased
up but did not put the car into complet
Intermountain Lumber v. Com'r
65 T.C. 1025 (1976)
Busted 351 Exchange
Formation of Corporation
(Purported 351 Exchange)
Transferor / Seller
Sale of Shares
Slides, Tax I, ch. 1
Cesarini v. United States of
UNITED STATES DISTRICT COURT
FOR THE NORTHERN DISTRICT
OHIO, WESTERN DIVISION
296 F. Supp. 3
February 17, 1969
YOUNG, District Judge:
[*] Plaintiffs contend that the amount of
June 7, 2006
VAT RULING NO. 007-06
Baniqued & Baniqued
Suite 803, 8/F Jollibee Centre
San Miguel Avenue
Attention: Atty. Carlos G. Baniqued
Atty. Terence Conrad H. Bello
This refers to your letter dated December 2
T.C. Memo. 2000-42
UNITED STATES TAX COURT
EDITH HUNTER HORNBERGER, ET AL.,1 Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 3656-98, 3658-98,
Filed February 9, 2000.
Craig D. Bell, for petitioners.
John C. McDougal, for r
Douglas Millares and Rogelio Lagda, petitionersvs NLRC, Trans-global MAritime Agency, Inc., and Esso
International Shipping Co.,LTD., respondents
In both petitions of respondent and FAME pray to reconsider the court's ruling that"Filipino seafarers
Maranan vs. Perez
Facts: Rogelio Corachea, a passenger in a taxicab owned and operated by Pascual Perez, was stabbed
and killed by the driver, Simeon Valenzuela. Valenzuela was found guilty for homicide by the Court of
First Instance and was sentenced to
Mauro Ganzon v. CA, Gelacio Tumambing (GR L-48757, May 30 1988)
Tumambing hired Ganzon to haul 305 tons of scrap iron from Bataan to Manila
Upon arrival in Bataan to load the scrap iron, Mayor Advincula of Mariveles town demanded
P5K from Tumambi
Fores vs. Miranda
Facts: Respondent was one of the passengers of a jeepney driven by Eugenio Luga. While the vehicle
was descending the Sta. Mesa bridge at an excessive speed, the driver lost control, and the jeepney
swerved to the bridge wall. Serious in
ABELARDO LIM vs. COURT OF APPEALS
One day, the jeepney collided with a ten-wheeler-truck owned by petitioner
Abelardo Lim and driver Gunnaban. Gunnaban tried to avoid colliding with another
vehicle but then left one passenger dead and many others wounded.
Section 16. All persons shall have the right to a
speedy disposition of their cases before all judicial,
quasi-judicial, or administrative bodies.
by Mayor Binay in the SC praying that the denial
of his motion for reconsideration be set aside
and claims t
Section 19. (1) Excessive fines shall not be imposed,
nor cruel, degrading or inhuman punishment
inflicted. Neither shall death penalty be imposed,
unless, for compelling reasons involving heinous
crimes, the Congress hereafter provides for it. Any
Section 18. (1) No person shall be detained solely by
reason of his political beliefs and aspirations.
(2) No involuntary servitude in any form shall exist
except as a punishment for a crime whereof the
party shall have been duly convicted.
1. May the Sta
[No. 19893. March 31, 1923]
ARNALDO F. DE SILVA, plaintiff and appellant, vs.
ABOITIZ & COMPANY, INC., defendant and appellee.
SUBSCRIPTION.The defendant corporation being an
artificial entity created by virtue of the Cor
G.R. No. 202079.
June 10, 2013.*
FILESTATE GOLF AND DEVELOPMENT, INC. and FIL
ESTATE LAND, INC., petitioners, vs. VERTEX SALES
AND TRADING, INC., respondent.
Corporation Law Shares of Stocks Ownership In a sale of
shares of stock, physical delivery of a s
G.R. No. 157900.
July 22, 2013.*
ZUELLIG FREIGHT AND CARGO SYSTEMS, petitioner,
vs. NATIONAL LABOR RELATIONS COMMISSION and
RONALDO V. SAN MIGUEL, respondents.
Remedial Law Special Civil Actions Certiorari Grave Abuse
of Discretion Words and Phrases In a
G.R. No. 170770.
January 9, 2013.*
VITALIANO N. AGUIRRE II and FIDEL N. AGUIRRE,
petitioners, vs. FQB+7, INC., NATHANIEL D. BOCOBO,
PRISCILA BOCOBO and ANTONIO DE VILLA,
Corporation Law Dissolution of Corporations Section 122 of
G.R. No. 184517.
October 8, 2013.*
SME BANK, INC., ABELARDO P. SAMSON, OLGA
SAMSON and AURELIO VILLAFLOR, JR., petitioners, vs.
PEREGRIN T. DE GUZMAN, EDUARDO M. AGUSTIN,
JR., ELICERIO GASPAR, RICARDO GASPAR, JR.,
EUFEMIA ROSETE, FIDEL ESPIRITU, SIMEON
G.R. No. 193857.
November 28, 2012.*
MA. MERCEDES L. BARBA, petitioner, vs. LICEO DE
CAGAYAN UNIVERSITY, respondent.
Remedial Law Civil Procedure Motion for Reconsideration
Section 2, Rule 52 of the 1997 Rules of Civil Procedure, as
amended, provides that
VOL. 20, AUGUST 10, 1967
Board of Liquidators vs, Kalaw
No. L18805. August 14, 1967,
THE BOARD OF LIQUIDATORS
GOVERNMENT OF THE REPUBLIC OF THE
vs. HEIRS OF
MAXIMO M. KALAW, JUAN BOCAR,
ESTATE OF T
VOL. 276, AUGUST 7, 1997
Loyola Grand Villas Homeowners (South) Association, Inc.
vs. Court of Appeals
G.R. No. 117188. August 7, 1997.
LOYOLA GRAND VILLAS HOMEOWNERS (SOUTH)
ASSOCIATION, INC., petitioner, vs. HON. COURT OF
APPEALS, HOME INSURANCE A
SUPREME COURT REPORTS ANNOTATED
Abejo vs. De la Cruz
No. L63558. May 19, 1987.
SPOUSES JOSE ABE JO AND AURORA ABEJO,
TELECTRONIC SYSTEMS, INC., petitioners, vs. HON.
RAFAEL DE LA CRUZ, JUDGE OF THE REGIONAL
TRIAL COURT (NATIONAL CAPITAL JUDICIAL