Year: 2024

**Title:** ACE Foods, Inc. v. Micro Pacific Technologies Co., Ltd., G.R. No. 89426, 723 Phil. 742 (2012) **Facts:** 1. ACE Foods, Inc. (“ACE Foods”) is a domestic corporation trading consumer goods wholesomely and retail, while Micro Pacific Technologies Co., Ltd. (“MTCL”) supplies computer hardware. 2. On September 26, 2001, MTCL sent a letter-proposal to ACE…

**Title:** *Gumabon, et al. v. Director of the Bureau of Prisons* **Facts:** 1. Petitioners Mario Gumabon, Blas Bagolbagol, Gaudencio Agapito, Epifanio Padua, and Paterno Palmares were sentenced to life imprisonment (reclusion perpetua) for the complex crime of rebellion with murder and other crimes in 1953, 1954, and 1955. 2. Each petitioner pleaded guilty, except Bagolbagol,…

**Title: Mindanao Savings and Loan Association, Inc. v. Edward Willkom et al.** **Facts:** The case involves the following entities and key events: – First Iligan Savings and Loan Association, Inc. (FISLAI) – Davao Savings and Loan Association, Inc. (DSLAI), which later became Mindanao Savings and Loan Association, Inc. (MSLAI) – MSLAI was represented by its…

## **Carolina Hernandez-Nievera, Demetrio P. Hernandez, Jr., and Margarita H. Malvar vs. Wilfredo Hernandez, Home Insurance and Guaranty Corporation, Project Movers Realty and Development Corporation, Mario P. Villamor, and Land Bank of the Philippines** ### **Facts** **Formation and Agreements:** – **1995:** Project Movers Realty & Development Corporation (PMRDC) collaborated with the Home Insurance & Guaranty…

### Title: Diosa Arrivas vs. Manuela Bacotoc, G.R. No. 01596, May 26, 2016 ### Facts: 1. **Initial Transaction**: On July 23, 2003, Diosa Arrivas received a men’s ring with diamonds valued at Php75,000.00 from Manuela Bacotoc under a trust receipt agreement. Arrivas’ obligation was to sell the ring and remit the proceeds or return the…

### Title: Commissioner of Internal Revenue vs. Philippine Associated Smelting and Refining Corporation ### Facts: 1. **Parties Involved:** The petitioner is the Commissioner of Internal Revenue (CIR) and the respondent is the Philippine Associated Smelting and Refining Corporation (PASAR), a domestic corporation engaged in processing, smelting, refining, and exporting refined copper cathodes and other copper…

### Title: Catangcatang v. Legayada (173 Phil. 266) ### Facts: 1. **Initial Contract (May 19, 1952):** Paulino Legayada executed a deed of sale with pacto de retro in favor of Salvacion A. Catangcatang over a parcel of land located in Lambunao, Iloilo, for P1,400. Of this amount, P1,200 was paid immediately, and the remaining P200…

### Title: **Ker & Co., Ltd. vs. Jose B. Lingad, as Acting Commissioner of Internal Revenue (G.R. No. L-25926, February 27, 1970)** ### Facts: Ker & Co., Ltd. was assessed P20,272.33 by the Commissioner of Internal Revenue as a commercial broker’s percentage tax, surcharge, and compromise penalty for the period from July 1, 1949, to…

### Title: **Harry Ives Shoemaker vs. La Tondeña, Inc. (G.R. No. 45667)** ### Facts: Harry Ives Shoemaker entered into a written contract with La Tondena, Inc. on March 30, 1929. Under this contract, Shoemaker was employed as the technical manager for La Tondena, Inc. and its affiliated companies for a five-year term starting January 1,…

**Title**: Manuel Borja v. Hon. Rafael T. Mendoza and Hon. Romulo R. Senining, G.R. No. L-44131, February 10, 1978 **Facts**: Manuel Borja was charged with slight physical injuries before the City Court of Cebu, presided by Judge Romulo R. Senining. Borja was not arraigned, and despite his absence, the trial proceeded without him. Judge Senining…