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Case Digests2018-05-21T05:18:14+00:00

Social Security System v. CA

February 13th, 2020|

G.R. No. L-55764, 16 February 1982 FACTS: Before the Social Security Commission, the petitioners filed a petition seeking the declaration of the individual petitioners as employees of respondent and not as independent contractors under a [...]

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Victorias Milling Co.,Inc. v. Court of Appeals

February 13th, 2020|

G.R. No. 117356, 19 June 2000 FACTS: St. Therese Merchandising (STM) regularly bought sugar from Victorias Milling Co (VMC). In the course of their dealings, VMC issued several Shipping List/Delivery Receipts (SLDRs) to STM as [...]

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Commissioner of Internal Revenue v. Manila Machinery & Supply

February 13th, 2020|

G.R. No. L-25653, 28 February 1985 FACTS: It appears that during the tax period in question, respondent taxpayer realized an income of P630,635.62 from both its activities as sales representative and as distributor of American [...]

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Bert Osmeña & Associates v. Court of Appeals

February 13th, 2020|

G.R. No. L-56545, 28 January 1983 FACTS: On June 3, 1971, a “Contract of Sale” over Lots 1 and 2, Block I, Phase II of the Clarita Subdivision, Cebu City was executed in favor of [...]

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Philex Mining Corporation v. Commissioner of Internal Revenue

February 13th, 2020|

G.R. No. 148167, 16 April 2008 FACTS: Petitioner Philex Mining Corp. entered into an agreement with Baguio Gold Mining Co. for the former to manage and operate the latter’s mining claim, known as the Sto. [...]

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Spouses Yu v. Pan American World Airways, Inc.

February 13th, 2020|

G.R. No. 123560, 27 March 2000 FACTS: Plaintiff Yu Eng Cho is a businessman who travels from time to time to Malaysia, Taipei and Hongkong. On July 10, 1976, plaintiffs bought plane tickets from defendant [...]

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Amon Trading Corporation v. Court of Appeals

February 13th, 2020|

G.R. No. 158585, 13 December 2005 FACTS: Private respondent Tri-Realty is a developer and contractor with projects in Bulacan and Quezon City. Sometime in February 1992, private respondent had difficulty in purchasing cement needed for [...]

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Soliman v. Tuazon

February 13th, 2020|

G.R. No. 66207, 18 May 1992 FACTS: In the morning of 13 August 1982, while the plaintiff was in the campus ground and premises of, REPUBLIC CENTRAL COLLEGES, as he was and is still a [...]

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Primelink Properties and Development Corporation v. Lazatin-Magat

February 13th, 2020|

G.R. No. L-78133, 18 October 1988 FACTS: On June 22, 1965, petitioners bought two (2) parcels of land from Santiago Bernardino, et al. and on May 28, 1966, they bought another three (3) parcels of [...]

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Philippine Airlines Inc. v. Balinguit

February 13th, 2020|

G.R. No. L-8715, 30 June 1956 FACTS: Sometime before May 21, 1947, the Philippine Air Lines, Inc. (PAL) purchased and acquired a majority of the shares of the Far Eastern Air Transport, Inc. (FEATI). Those [...]

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Idos v. Court of Appeals

February 13th, 2020|

G.R. No. 110782, 25 September 1998 FACTS: Petitioner, Irma L. Idos, is a businesswoman engaged in leather tanning was accused by the complainant, Eddie Alarilla her erstwhile supplier and business partner for violation of B.P. [...]

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Ortega v. Court of Appeals

February 13th, 2020|

G.R. No. 109248, 3 July 1995 FACTS: The law firm of ROSS, LAWRENCE, SELPH and CARRASCOSO was duly registered in the Mercantile Registry on 4 January 1937 and reconstituted with the Securities and Exchange Commission [...]

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