Manotok Brothers v. Court of Appeals

G.R. No. 94753, 7 April 1993 FACTS: The facts as found by the appellate court, revealed that petitioner herein (then defendant-appellant) is the owner of a certain parcel of land and building which were formerly leased by the City of Manila and used by the Claro M. Recto High School, at M.F. Jhocson Street, Sampaloc [...]

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AF Realty & Development v. Dieselman Freight Services

G.R. No.111448, 16 January 2002 FACTS: Manuel Cruz, Jr., a board member of Dieselman Freight Services, Co. (DFS) authorized Cristeta Polintan to sell a parcel of land owned by DFS. Polintan in turn authorized Felicisima Noble to sell the same lot. Noble then offered AF Realty & Development, Co., represented by Zenaida Ranullo, the land [...]

By |2020-03-11T06:10:46+00:00February 13th, 2020|Case Digests|Comments Off on AF Realty & Development v. Dieselman Freight Services

Equitable PCI Bank v. Rosita Ku

G.R. No. 142950, 26 March 2001 FACTS: Petitioner instituted an action for ejectment before the Quezon City Metropolitan Trial Court (MeTC) against respondent's father Ku Giok Heng. The MeTC rendered a decision in favor of petitioner and ordered Ku Giok Heng to, among other things, vacate the premises. Ku Giok Heng did not appeal the [...]

By |2020-03-02T06:37:24+00:00February 13th, 2020|Case Digests|Comments Off on Equitable PCI Bank v. Rosita Ku

Switzerland General Insurance Co. Ltd. v. Ramirez

G.R. No. L-48264, 21 February 1980 FACTS: Petitioner Switzerland General Insurance Company, Ltd, a foreign insurance company authorized to do business in the Philippines thru its agent, F. E:.Zuellig, Inc., filed an admiralty case against private respondents Oyama Shipping Co., Ltd. (Oyama Lines), a foreign firm doing business in the Philippines, and Citadel Lines, Inc [...]

By |2020-03-02T06:33:42+00:00February 13th, 2020|Case Digests|Comments Off on Switzerland General Insurance Co. Ltd. v. Ramirez

Social Security System v. CA

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 peddling agreement on softdrinks executed by the parties for the purpose of making respondent pay the employer’s share of premium [...]

By |2020-03-02T06:32:15+00:00February 13th, 2020|Case Digests|Comments Off on Social Security System v. CA

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

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 proof of purchases. Among these was SLDR No. 1214M. SLDR No. 1214M, dated October 16, 1989, covers 25,000 bags of [...]

By |2020-03-02T06:30:53+00:00February 13th, 2020|Case Digests|Comments Off on Victorias Milling Co.,Inc. v. Court of Appeals

Commissioner of Internal Revenue v. Manila Machinery & Supply

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 manufacturers/suppliers and paid thereon P37,837.94 as broker's percentage tax on the assumption that the income consisted entirely of commissions. Later [...]

By |2020-03-02T06:29:11+00:00February 13th, 2020|Case Digests|Comments Off on Commissioner of Internal Revenue v. Manila Machinery & Supply

Bert Osmeña & Associates v. Court of Appeals

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 the Quimbo spouses. The sellers were petitioner company, developer of the subdivision, and Carmen and Helena Siguenza, owners of the [...]

By |2020-03-02T06:27:34+00:00February 13th, 2020|Case Digests|Comments Off on Bert Osmeña & Associates v. Court of Appeals

Philex Mining Corporation v. Commissioner of Internal Revenue

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. Nino Mine. The parties’ agreement was denominated as “Power of Attorney” and providing the following terms: Within three (3) years [...]

By |2020-03-02T06:26:36+00:00February 13th, 2020|Case Digests|Comments Off on Philex Mining Corporation v. Commissioner of Internal Revenue

Spouses Yu v. Pan American World Airways, Inc.

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 Claudia Tagunicar who represented herself to be an agent of defendant Tourist World Services, Inc. (TWSI). The destination[s] are Hongkong, [...]

By |2020-03-02T06:24:52+00:00February 13th, 2020|Case Digests|Comments Off on Spouses Yu v. Pan American World Airways, Inc.
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