Year: 2024

### Title: *Eastern Theatrical Co., Inc., et al. v. Alfonso, as City Treasurer of Manila, et al., 83 Phil. 852 (1949)* ### Facts: – **Parties Involved**: Twelve corporations in the motion picture business (appellants) and Victor Alfonso (City Treasurer of Manila), the Municipal Board of the City of Manila, and Juan Nolasco (Mayor of the…

### Title: **Commissioner of Internal Revenue vs. Union Shipping Corporation, G.R. No. L-64499, January 29, 1986** ### Facts: **STEP BY STEP EVENTS:** 1. **Assessment:** – On December 27, 1974, the Commissioner of Internal Revenue (CIR) assessed Yee Fong Hong Ltd. and/or Union Shipping Corporation for P583,155.22 as deficiency income taxes for 1971 and 1972. The…

### Title: **Artadi Bondagjy v. Bondagjy, G.R. No. 139504, 423 Phil. 127 (2002)** ### Facts: – **Marriage and Conversion:** Fouzi Ali Bondagjy, a Muslim, and Sabrina Artadi Bondagjy, originally a Christian, married on February 3, 1988, under Islamic rites after Sabrina converted to Islam on October 21, 1987. Their conversion was not registered under the…

**Title:** Magdalena Sangalang vs. People of the Philippines and Hon. Carmelino G. Alvendia, Judge of the Court of First Instance of Manila **Facts:** 1. **Initial Charge:** – On April 18, 1952, Magdalena Sangalang, Enriqueta Pascoquin, Nicodemus Domingo, and Bayani de la Cruz were charged with qualified theft for allegedly taking and carrying away 15,000 empty…

**Title:** Spouses Joel and Marietta Marimla v. People of the Philippines and Hon. Omar T. Viola, RTC Judge, Branch 57, Angeles City **Facts:** 1. **Application for Search Warrant:** On February 15, 2002, SI Ray C. Lagasca from the NBI Anti-Organized Crime Division filed applications for two search warrants with the RTC of Manila for properties…

Title: People of the Philippines vs. Elmer Nillos y Palsario Facts: On May 22, 1980, Elmer Nillos was apprehended by the Philippine Constabulary Anti-Narcotics Unit (CANU) at Plaza Mart Building, Bacolod City, for selling 37 matchboxes containing marijuana leaves to Enrique Garcia, an informer of the CANU. Enrique Garcia had informed the CANU that Nillos…

**Title:** Advertising Associates, Inc. v. Court of Appeals and Commissioner of Internal Revenue **Facts:** Advertising Associates, Inc. faced an assessment of ₱382,700.16 for a 3% contractor’s tax on its rental income from neon signs and billboards for the years 1967-1972, instituted by the Bureau of Internal Revenue (BIR), per section 191 of the Tax Code.…

### Title: **Adina B. Manansala v. People of the Philippines, G.R. No. 213366** ### Facts: On May 31, 1999, Kathleen L. Siy, the Vice President for Finance at Urban Finance and Leasing Corporation (UMC), instructed her secretary, Marissa Bautista, to withdraw ₱38,000.00 from her personal bank accounts via ATM. When the ATM was offline, Bautista…

### Title: Montañer v. Shari’a District Court, Fourth Shari’a Judicial District ### Facts: – **Marriage and Family**: On August 17, 1956, Luisa Kho Montañer (Roman Catholic) married Alejandro Montañer, Sr. Alejandro Sr. died on May 26, 1995. They had three children: Alejandro Montañer, Jr., Lillibeth Montañer-Barrios, and Rhodora Eleanor Montañer-Dalupan. – **Complaint by Respondents**: On…

**Title: People of the Philippines vs. Roberto Quiachon** **Facts:** On May 12, 2001, in Pasig City, Roberto Quiachon allegedly raped his 8-year-old daughter, Rowena, who is a deaf-mute. Rowena’s brother, Rowel, witnessed the incident. On the morning following the incident, Rowel reported it to their aunt, Carmelita Mateo, who then took them to the police.…