Year: 2024

### Title: Commissioner of Internal Revenue vs. Citytrust Banking Corporation ### Facts: Citytrust Banking Corporation (Citytrust) sought a tax refund for overpaid income taxes in 1984 and 1985 and filed a petition with the Court of Tax Appeals (CTA) as CTA Case No. 4099. The request followed an administrative claim for refund with the Bureau…

**Title:** Commissioner of Internal Revenue vs. Citytrust Banking Corporation **Facts:** Citytrust Banking Corporation filed a claim for a refund of P19,971,745.00 with the Bureau of Internal Revenue (BIR) on August 26, 1986, asserting an overpayment of income taxes for the years 1983, 1984, and 1985. Following this, Citytrust preemptively filed a petition with the Court…

**Title: John H. Osmeña vs. Oscar Orbos, et al.** **Facts:** The case arises from a Petition for Certiorari, Prohibition, and Mandamus under Rule 65 of the Rules of Court, centered around the constitutionality and legality of actions related to the Oil Price Stabilization Fund (OPSF). The OPSF, created by Presidential Decree (P.D.) No. 1956 by…

Title: **Benjamin P. Gomez vs. Enrico Palomar (G.R. No. L-23645)** — **Facts:** Benjamin P. Gomez mailed a letter in San Fernando, Pampanga on September 15, 1963, which lacked the required anti-TB stamp mandated by Republic Act 1635, as amended by Republic Act 2631. Pursuant to these Acts and subsequent administrative orders by the Postmaster General,…

Title: Pepsi-Cola Bottling Co. of the Philippines, Inc. vs. City of Butuan et al. Facts: Pepsi-Cola Bottling Company of the Philippines, Inc. (Plaintiff) sought to recover amounts paid under protest for taxes imposed by the City of Butuan through Municipal Ordinance No. 110, as amended by Ordinance No. 122. These ordinances levied a tax on…

Title: **Dr. Eduardo R. Alicias, Jr. vs. Atty. Vivencio S. Baclig** ### Facts: This case involves a disbarment complaint filed by Dr. Eduardo R. Alicias, Jr. against Atty. Vivencio S. Baclig regarding the latter’s handling of a legal dispute over the possession and ownership of a piece of land. The core of the dispute traces…

### Title: Engracio Francia vs. Intermediate Appellate Court and Ho Fernandez ### Facts: Engracio Francia owned a residential lot and two-story house in Pasay City, Metro Manila, covered by Transfer Certificate of Title No. 4739 (37795). On October 15, 1977, a portion of his property was expropriated by the Republic of the Philippines for P4,116.00.…

Title: Collector of Internal Revenue v. Goodrich International Rubber Co. Facts: This case involves a legal dispute between the Collector of Internal Revenue (petitioner) and Goodrich International Rubber Co. (respondent) concerning taxes, representation expenses, and bad debts. The Court of Tax Appeals made a decision that was later modified by the Supreme Court in its…

Title: Omanfil International Manpower Development Corporation & Modh Al-Zoabi Technical Projects Corp. v. Rolando B. Mesina Facts: Rolando B. Mesina was hired by Omanfil International Manpower Development Corporation (Omanfil) and deployed to work with Mohd Al-Zoabi Technical Projects Corporation (MAZTPC) at Al Khaji Joint Operations in Dammam, Saudi Arabia starting May 7, 2005. His contract…

Title: **Alyansa para sa Bagong Pilipinas, Inc. vs. Energy Regulatory Commission, et al.** Facts: This case originates from the issuance of several Power Supply Agreements (PSAs) between various Distribution Utilities (DUs), notably Meralco, and different power generating companies, which were submitted for approval to the Energy Regulatory Commission (ERC) without undergoing Competitive Selection Process (CSP)…