Year: 2024

**Title: Commissioner of Internal Revenue vs. Maxicare Healthcare Corporation** **Facts:** Maxicare Healthcare Corporation, a domestic corporation, primarily operates a prepaid group health care system. On August 28, 2014, the Commissioner of Internal Revenue (CIR) issued a Letter of Authority to examine Maxicare’s accounts for 2012. Subsequently, on August 27, 2015, Maxicare received a Preliminary Assessment…

**Title: Diosdado C. Ty vs. Filipinas Compañia de Seguros, et al., G.R. Nos. L-16133-16145** **Facts:** Diosdado C. Ty was employed as a mechanic-operator at the Broadway Cotton Factory, earning a monthly salary of P185. In the latter part of 1953, Ty took out several Personal Accident Policies from various insurance companies, including the defendants: Filipinas…

**Title:** Rosell R. Arguilles v. Wilhelmsen Smith Bell Manning, Inc./Wilhelmsen Ship Management Ltd., and Fausto R. Preysler, Jr. **Facts:** 1. **Employment Contract and Deployment (June 15, 2016 – July 24, 2016):** Rosell R. Arguilles (Petitioner) entered into an employment contract with Wilhelmsen Smith Bell Manning, Inc. (Respondent) to serve as an Ordinary Seaman aboard the…

Title: Metropolitan Manila Development Authority, et al., vs. Concerned Residents of Manila Bay (GR No. 171947) Facts: On January 29, 1999, the Concerned Residents of Manila Bay filed a complaint before the Regional Trial Court (RTC) in Imus, Cavite against several government agencies, seeking the cleanup, rehabilitation, and protection of the Manila Bay. Their complaint,…

**Title: Angelina Chua and Heirs of Jose Ma. Cheng Sing Phuan vs. Spouses Santiago Cheng and Avelina Sihiyon** **Facts:** – **Ownership of Lands:** Jose Ma. Cheng Sing Phuan (Jose), Santiago Cheng (Santiago), and Petra Cheng Sing (Petra) were co-owners of two parcels of land in Iloilo City, containing a rice mill and equipment (the Disputed…

### Title: **Misamis Lumber Corporation vs. Capital Insurance & Surety Co., Inc.** ### Facts: **Sequence of Events:** 1. **Insurance Policy:** Misamis Lumber Corporation, under its former name Lanao Timber Mills, Inc., procured an insurance policy for its Ford Falcon motor car valued at P14,000 from Capital Insurance & Surety Co., Inc. The policy contained specific…

### Title: Benito Garcia vs. The Collector of Internal Revenue, 66 Phil. 441 (1938) ### Facts: – **Incident**: Benito Garcia removed 616 liters of alcohol from the distillery of Jose B. Suntay to transport it to a distant store. – **Legal Violation**: He did this without having paid the corresponding specific tax required by law.…

**Title: United States v. Surla, 20 Phil. 163** **Facts:** Between December 29, 1908, and July 11, 1909, Calixto Surla, licensed by the Bureau of Internal Revenue, manufactured and sold 42,000 cigarettes without paying the required tax outlined in section 101 of the Internal Revenue Law. Surla had previously been fined for a similar offense on…

**Title:** Fe de Joya Landicho et al. v. Government Service Insurance System, 150 Phil. 793 (1972) **Facts:** On June 1, 1964, the Government Service Insurance System (GSIS) issued an optional additional life insurance policy (No. OG-136107) to Flaviano Landicho, a civil engineer in the Bureau of Public Works. Per policy conditions, the premiums were due…

**Title:** Landicho vs. Government Service Insurance System **Facts:** 1. *Issuance of Policy:* On June 1, 1964, GSIS issued an optional additional life insurance policy (No. OG-136107) to Flaviano Landicho, a civil engineer of the Bureau of Public Works. 2. *Policy Terms:* The policy provided for a monthly premium of P7,900, with premiums payable at the…