Year: 2024
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A.M. No. P-05-2098 (Formerly OCA I.P.I. No. 02-1333-P). December 15, 2005 (Case Brief / Digest)
**Title: Concerned Citizen vs. Eleuterio C. Gabral, Jr.** **Facts:** This case originated from a letter-complaint dated July 16, 2001, addressed to the Chief Justice by a concerned citizen whose husband was acquitted in an illegal gambling case. Despite a trial court order to return the fine paid, Eleuterio C. Gabral, Jr., Clerk of Court II…
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G.R. No. L-12471. April 13, 1959 (Case Brief / Digest)
### Title: Rosario L. de Braganza, et al. v. Fernando F. de Villa Abrille — ### Facts 1. **October 30, 1944:** Rosario L. de Braganza and her sons Rodolfo and Guillermo received a loan of P70,000 in Japanese war notes from Fernando F. de Villa Abrille, promising to repay P10,000 in legal currency of the…
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G.R. No. 203946. August 04, 2021 (Case Brief / Digest)
**Title: Arturo A. Dacquel vs. Spouses Ernesto Sotelo and Flora Dacquel‐Sotelo** **Facts:** * In 1994, the Spouses Sotelo began constructing a 7-door apartment on their land due to financial constraints and borrowed P140,000 from Flora’s brother, Arturo Dacquel. * Per Sotelos: The loan was repayable at P280,000 from apartment rental income, with no set payment…
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G.R. No. 106648. June 17, 1999 (Case Brief / Digest)
### Title: Audion Electric Co., Inc. vs. National Labor Relations Commission and Nicolas Madolid (G.R. No. 108994, March 24, 1999) ### Facts: 1. **Employment History:** Nicolas Madolid was employed by Audion Electric Company on June 30, 1976, as a fabricator and had various roles including helper electrician, stockman, and timekeeper for thirteen years. 2. **Termination…
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G.R. Nos. 118498 & 124377. October 12, 1999 (Case Brief / Digest)
Title: **Filipinas Synthetic Fiber Corporation vs. Court of Appeals, Court of Tax Appeals, and Commissioner of Internal Revenue (G.R. No. 118498)** — ### Facts: Filipinas Synthetic Fiber Corporation (Filsyn), a domestic corporation, received a letter of demand on December 27, 1979, from the Commissioner of Internal Revenue, assessing it for deficiency withholding tax amounting to…
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G.R. No. 206627. January 18, 2017 (Case Brief / Digest)
**Title:** Van Clifford Torres y Salera v. People of the Philippines **Facts:** 1. **Incident:** On November 11, 2003, at the Barangay Hall of Clarin, Bohol, Van Clifford Torres y Salera (Torres) allegedly assaulted a 14-year-old named AAA by whipping him with a wet t-shirt, hitting AAA’s neck and shoulder, causing him to fall down the…
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G.R. No. 78953. July 31, 1991 (Case Brief / Digest)
**Title: Commissioner of Internal Revenue vs. Melchor J. Javier, Jr. and the Court of Tax Appeals** **Facts:** 1. **Receipt of Funds**: On June 3, 1977, Victoria L. Javier, wife of the petitioner Melchor J. Javier, Jr., received $999,973.70 from Prudential Bank and Trust Company in Pasay City, remitted by her sister Dolores Ventosa through banks…
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G.R. No. 210894. September 12, 2018 (Case Brief / Digest)
### Title: **Noemi S. Cruz and Heirs of Hermenegildo T. Cruz v. City of Makati, City Treasurer of Makati, Register of Deeds of Makati, and Laverne Realty and Development Corporation** ### Facts: **Ownership and Tax Issues:** 1. Noemi Cruz and her husband Hermenegildo T. Cruz were registered owners of Unit 407 in Cityland Condominium 10,…
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G.R. No. 169225. November 17, 2010 (Case Brief / Digest)
### Commissioner of Internal Revenue vs. Hambrecht & Quist Philippines, Inc. **G.R. No. 174851, August 3, 2011, 649 Phil. 446** #### **Facts:** 1. **February 15, 1993:** Hambrecht & Quist Philippines, Inc. (H&Q) notified the Bureau of Internal Revenue (BIR) about their change of business address. The notification was received by the BIR on February 18,…
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G.R. No. 241336. June 16, 2021 (Case Brief / Digest)
### Title: Brisenio v. People of the Philippines ### Facts 1. **February 2003**: Josephine G. Brisenio (petitioner) asked her sister Clarita G. Mason (private complainant) to enter into a business venture with her and a certain Manuel S. Dino. They agreed to contribute P1,666,666.70 each to the venture involving a parcel of land covered by…