Year: 2024

**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…

### Title: Bank of the Philippine Islands vs. Wenceslao Trinidad, Collector of Internal Revenue ### Facts: On July 13, 1916, the Collector of Internal Revenue seized machinery used for sawing lumber, claiming that the machinery belonged to Pujalte & Co. and was subject to distraint for P2,159.79 in unpaid forestry charges. The machinery was previously…

**Title:** People of the Philippines vs. Hon. Bienvenido A. Tan and Lim Hoa alias Lim Hoa Ting, G.R. No. L-14921, 111 Phil. 1087 (1958) **Facts:** On May 12, 1954, Lim Hoa, the owner and manager of Ting Lian Hong in Manila, was charged with unfair competition under Article 189 of the Revised Penal Code. The…

### Title: Association of Baptists for World Evangelism, Inc. vs. Fieldmen’s Insurance Co., Inc. — ### Facts: 1. **Parties Involved** – Plaintiff-Appellee: Association of Baptists for World Evangelism, Inc. (ABWE) – Defendant-Appellant: Fieldmen’s Insurance Co., Inc. (Fieldmen’s) 2. **Insurance Policy Covered** – ABWE insured a 1955 Chevrolet Carry-all under Fieldmen’s Private Car Comprehensive Policy No.…

### Title: **CCC Insurance Corporation vs. Court of Appeals and Carlos F. Robes, G.R. No. L-26369** ### Facts: **1 March 1961:** Carlos F. Robes obtained an insurance policy (Policy No. MC-1156) from CCC Insurance Corporation for his Dodge Kingsway car, covering losses or damages up to P8,000 due to accidents. **25 June 1961:** While the…

### Title: **Taurus Taxi Co., Inc. and Felicitas V. Monje, et al. vs. The Capital Insurance & Surety Co., Inc.** ### Facts: – **Incident:** On December 6, 1962, Alfredo Monje, employed as a taxi driver by Taurus Taxi Co., Inc., was driving a taxi which collided with another taxi at an intersection in Manila. Monje…

## Title: **Garcia vs. Commission on Elections, G.R. No. 111511, October 5, 1993** ### Facts: 1. **Petitioner’s Election:** Enrique T. Garcia was elected governor of Bataan in the May 11, 1992 elections. 2. **PRAC Formation:** On July 1, 1993, mayors, vice mayors, and members of the Sangguniang Bayan from twelve municipalities in Bataan met at…

### Title: **The United States vs. Teodora Topiño and Gabriel Guzman (35 Phil. 901)** ### Facts: Teodora Topiño and Gabriel Guzman were accused of adultery. Teodora was acquitted, but Guzman was found guilty and sentenced to prision correccional for three years, six months, and twenty-one days. 1. **Initial Complaint:** – Pedro Mateo filed a complaint…

**Title:** Bureau of Internal Revenue vs. Samuel B. Cagang **Facts:** 1. On March 4, 2003, CEDCO received a Letter of Authority (LOA) from the Bureau of Internal Revenue (BIR), authorizing the examination of CEDCO’s accounts and records for the taxable years 1997 to 2001. 2. CEDCO requested the cancellation of the LOA on April 14,…

### Title: Commissioner of Internal Revenue v. Bank of the Philippine Islands, G.R. No. 217295 (2017) — ### Facts: 1. **Initial Filing and Waivers:** – *April 15, 1987*: Citytrust Banking Corporation (CBC) filed its Annual Income Tax Returns for its Regular Banking Unit and Foreign Currency Deposit Unit for taxable year 1986. – *August 11,…