Year: 2024

**Title:** Commissioner of Internal Revenue vs. Petron Corporation **Facts:** 1. On June 29, 2012, the Commissioner of Internal Revenue (CIR) issued a Letter interpreting Section 148(e) of the National Internal Revenue Code (NIRC), positing that “alkylate, which is a product of distillation similar to naphtha, is subject to tax.” 2. Subsequently, the Commissioner of Customs…

G.R. No. 65129. December 29, 1986 (Case Brief / Digest)

**Title:** Tomas Averia, Jr. vs. The Honorable Milagros V. Caguioa, Judge; and Veronica Padillo (G.R. No. L-64533) **Facts:** 1. **Initial Proceedings:** A deed of sale concerning a parcel of land (Lot No. 2810-B of the Lucena Cadastre) was sought to be registered in the Regional Trial Court (RTC) of Lucena City by respondent, Veronica Padillo.…

A.M. No. MTJ-96-1088. July 19, 1996 (Case Brief / Digest)

### Title **Navarro vs. Judge Hernando C. Domagtoy** ### Facts 1. **Background** – Rodolfo G. Navarro, Municipal Mayor of Dapa, Surigao del Norte, filed an administrative case against Municipal Circuit Trial Court Judge Hernando Domagtoy. – Navarro accused Judge Domagtoy of gross misconduct, inefficiency in office, and ignorance of the law on two separate counts.…

G.R. No. L-49084. October 10, 1985 (Case Brief / Digest)

## Title: Matilde Alavado et al. vs. The City Government of Tacloban and Workmen’s Compensation Commission ## Facts: Ricardo Alavado, employed as a carpenter-foreman by the City Engineer’s Office in Tacloban City, earned a daily wage of P13.12. His last day of service was on April 19, 1974. He took leave from April 23, 1974,…

G.R. No. L-16925. July 14, 1962 (Case Brief / Digest)

### Title: Pugeda v. Trias (G.R. No. L-16925) **Facts:** **Step-by-Step Sequence of Events:** 1. **Initial Acquisition:** Miguel Trias acquired certain lots under the Friar Lands Act, but these lots were not fully paid at the time of his death. 2. **Payment of Balance:** After Miguel’s death, his widow paid the remaining balance using the proceeds…

G.R. No. 206220. August 19, 2015 (Case Brief / Digest)

**Title:** Uy v. Lacsamana, G.R. No. 206721 **Facts:** 1. **Initial Complaint:** On May 4, 1979, petitioner Luis Uy filed a complaint with the RTC of Pallocan West, Batangas City, for the declaration of nullity of documents and damages against Petra Rosca and Spouses Jose and Rosaura Lacsamana. – Uy alleged he married Rosca in 1944,…

G.R. No. 129132. July 08, 1998 (Case Brief / Digest)

**Title:** Isabelita Vital-Gozon vs. Honorable Court of Appeals and Alejandro de la Fuente (354 Phil. 128) **Facts:** 1. **1987 Reorganization:** The reorganization of the Ministry of Health commenced under Executive Order No. 119, resulting in various personnel transfers and office abolitions. 2. **Dr. de la Fuente’s Position:** Dr. Alejandro de la Fuente, Chief of Clinics…

G.R. No. 182836. October 13, 2009 (Case Brief / Digest)

### Continental Steel Manufacturing Corporation v. Accredited Voluntary Arbitrator Allan S. Montaño and Nagkakaisang Manggagawa ng Centro Steel Corporation-Solidarity of Unions in the Philippines for Empowerment and Reforms (NMCSC-SUPER) **618 Phil. 634** **Facts:** Rolando P. Hortillano, an employee of Continental Steel Manufacturing Corporation (Continental Steel) and a member of Nagkakaisang Manggagawa ng Centro Steel Corporation-Solidarity…

G.R. No. 125539. July 27, 1999 (Case Brief / Digest)