Year: 2024

### Title Heirs of Margarito Pabaus vs. Heirs of Amanda Yutiamco, 670 Phil. 151 ### Facts The dispute concerns overlapping claims on three adjoining parcels of land in Barangay Cabayawa, Tubay, Agusan del Norte. These parcels are: 1. Lot 1, Plan Psu-213148, 58,292 sqm, covered by OCT No. O-104. 2. Lot 2, Plan Psu-213148, 1,641…

**Title: China Banking Corporation vs. City Treasurer of Manila** **Facts:** 1. **Assessment and Initial Payment**: In January 2007, the City Treasurer of Manila (Petitioner) assessed China Banking Corporation (CBC) for local business tax, business permits, and other fees amounting to PHP 267,128.70 based on CBC’s reported income of PHP 34,310,777.34 for the year ending December…

### Title: City Treasurer of Manila v. Philippine Beverage Partners, Inc. (substituted by Coca-Cola Bottlers Philippines) ### Facts: On January 17, 2007, the City Treasurer of Manila issued a Statement of Account under Bill No. 012007-33025 to the Philippine Beverage Partners, Inc. (PBPI), indicating a liability of P2,930,239.82 in local business taxes and regulatory fees…

Title: Team Pacific Corporation vs. Josephine Daza in Her Capacity as Municipal Treasurer of Taguig Facts: 1. **Initial Operations and Tax Payments**: Team Pacific Corporation (TPC), a domestic corporation engaging in assembling and exporting semiconductor devices, began operations in 1999 at the FTI Complex in Taguig. TPC paid local business taxes at half the rate,…

**Title:** City Government of San Pablo, Laguna, et al. vs. Hon. Bienvenido V. Reyes, et al. **Facts:** The controversy began when the Manila Electric Company (MERALCO) sought to invalidate Section 2.09 Article D of Ordinance No. 56, also known as the Revenue Code of the City of San Pablo. This ordinance imposed a franchise tax…

### **Title:** National Power Corporation vs. City of Cabanatuan ### **Facts:** 1. The National Power Corporation (NPC), a government-owned and controlled corporation formed under Commonwealth Act No. 120, as amended, sells electricity to residents of Cabanatuan City, generating a gross income of P107,814,187.96 in 1992. 2. The City of Cabanatuan, under Section 37 of Ordinance…

### Case Title **Quezon City and the City Treasurer of Quezon City vs. ABS-CBN Broadcasting Corporation** ### Facts 1. **Background**: The City Government of Quezon City passed a revenue code in 1993 imposing a franchise tax on businesses operating within its jurisdiction. 2. **ABS-CBN’s Franchise**: On May 3, 1995, ABS-CBN Broadcasting Corporation received a franchise…

### Title: **Gerardo B. Concepcion vs. Court of Appeals and Ma. Theresa Almonte (G.R. No. 124814)** ### Facts: 1. **Marriage and Birth**: Gerardo B. Concepcion married Ma. Theresa Almonte on December 29, 1989. They lived together with Almonte’s parents in Fairview, Quezon City. On December 8, 1990, Almonte gave birth to a child named Jose…

### Title: Angeles v. Maglaya, G.R. No. 152905 (2006) ### Facts: 1. **Initial Petition:** On March 25, 1998, Aleli “Corazon” Angeles-Maglaya (Respondent) filed a petition for letters of administration and her appointment as administratrix for the intestate estate of her alleged father, Francisco M. Angeles, in the Regional Trial Court (RTC) of Caloocan City. 2.…

### Title: Philippine National Bank vs. Antonio Tad-y, G.R. No. CA-G.R. CV No. 01412 (2003) ### Facts: 1. **1975 Loan Transactions**: On January 30, 1975, the spouses Jose and Patricia Tad-y secured an agricultural sugar crop loan of P109,000 from the Philippine National Bank (PNB) Binalbagan Branch. They executed a Real Estate Mortgage (REM) on…