Estate of the Late Juliana Diez Vda. De Gabriel v. Commissioner of Internal Revenue

G.R. No. 155541, 27 January 2004 FACTS: During the lifetime of the decedent, Juliana Vda. De Gabriel, her business affairs were managed by the Philippine Trust Company (Philtrust). Two days after her death, Philtrust, through its Trust Officer, Atty. Antonio M. Nuyles, filed her Income Tax Return for 1978. The return did not indicate that [...]

By |2020-03-02T09:22:38+00:00February 15th, 2020|Case Digests|Comments Off on Estate of the Late Juliana Diez Vda. De Gabriel v. Commissioner of Internal Revenue

Sevilla v. Court of Appeals

G.R. Nos. L-41182-3, 15 April 1988 FACTS: Mrs. Noguera entered into a contract of lease w/ TWSI, signed by Mr. Canilao in its behalf, to be used as branch office of the latter. Petitioner Mrs. Sevilla also signed as someone solidarily liable with TWSI for the prompt payment of the monthly rental. The said branch [...]

By |2020-03-02T09:18:36+00:00February 15th, 2020|Case Digests|Comments Off on Sevilla v. Court of Appeals

Orient Air Services v. Court of Appeals

G.R. No. 76931, 29 May 1991 FACTS: American Airlines, Inc. an air carrier offering passenger and air cargo transportation in the Philippines, and Orient Air Services and Hotel Representatives, entered into a General Sales Agency Agreement, whereby the former authorized the latter to act as its exclusive general sales agent within the Philippines for the [...]

By |2020-03-02T09:17:08+00:00February 15th, 2020|Case Digests|Comments Off on Orient Air Services v. Court of Appeals

Laviña v. Court of Appeals

G.R. Nos. 78295, 10 April 1989 FACTS: On April 6, 1983, Maria Carmen Gabriel y Paterno, single, 72 years old, executed a donation mortis causa in favor of her widowed sister-in-law, Josefina C. Gabriel, 75 years of age, over a 3,081 square-meter parcel of land with improvements in Sampaloc, Manila, covered by Transfer Certificate of [...]

By |2020-03-02T09:15:43+00:00February 15th, 2020|Case Digests|Comments Off on Laviña v. Court of Appeals

Guardex v. National Labor Relations Commission

G.R. No. 66541, 20 November 1990 FACTS: A claim for alleged unpaid commissions of an agent is what is basically involved in the action at bar 1) Marcelina A. Escandor -- engaged, under the name and style of Guardex Enterprises, in (a) the manufacture and sale of fire-fighting equipment such as fire extinguishers, fire hose [...]

By |2020-03-02T09:13:54+00:00February 15th, 2020|Case Digests|Comments Off on Guardex v. National Labor Relations Commission

Diolosa v. Court of Appeals

G.R. No. L-36585, 16 July 1984 FACTS: The plaintiff was and still is a licensed real estate broker, and as such licensed real estate broker on June 20, 1968, an agreement was entered into between him as party of the second part and the defendants spouses as party of the first part, whereby the former [...]

By |2020-03-02T09:12:47+00:00February 15th, 2020|Case Digests|Comments Off on Diolosa v. Court of Appeals

Valenzuela v. Court of Appeals

G.R. No. 83122, 19 October 1990 FACTS: Petitioner Arturo P. Valenzuela is a General Agent of private respondent Philippine American General Insurance Company, Inc. since 1965. As such, he was authorized to solicit and sell in behalf of Philamgen all kinds of non-life insurance, and in consideration of services rendered was entitled to receive the [...]

By |2020-03-02T09:11:46+00:00February 15th, 2020|Case Digests|Comments Off on Valenzuela v. Court of Appeals

Bacaling v. Muya

G.R. Nos. 148404-05, 11 April 2002 FACTS: Sps. Bacaling were the owners of 3 parcels of land in Iloilo City. Thereafter, the landholding was subdivided into 110 sub-lots. A real estate loan of 600k was granted to Sps. Bacaling by the GSIS. To secure the repayment of the loan, Sps. Bacalings executed in favor of [...]

By |2020-03-02T09:05:38+00:00February 15th, 2020|Case Digests|Comments Off on Bacaling v. Muya

Caram v. Laureta

G.R. No. L-28740, 24 February 1981 FACTS: Marcos Mata conveyed a parcel of land in favor of Claro Laureta. The deed of absolute sale was not registered because it was not acknowledged before a notary public or any authorized officer. Nonetheless, Mata delivered to Laureta possession of the property together with pertinent papers (OCT, tax [...]

By |2020-06-02T07:10:39+00:00February 15th, 2020|Case Digests|Comments Off on Caram v. Laureta

Uniland Resources v. Development Bank of the Philippines

G.R. No. 95909, 16 August 1991 FACTS: The Uniland resource is a private corp., licensed to engage in real estate brokerage while DBP is a govt corp. Engaged in finance and banking in proprietary capacity. Long before this case arose, Marinduque Mining Corporation obtained a loan from the DBP and as security therefor, mortgaged certain [...]

By |2020-02-20T06:12:28+00:00February 15th, 2020|Case Digests|Comments Off on Uniland Resources v. Development Bank of the Philippines
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