Year: 2024

# **Fitness by Design, Inc. v. Commissioner on Internal Revenue** ### **Facts** **Background and Initial Actions:** 1. *March 17, 2004:* The Commissioner of Internal Revenue (CIR) assessed Fitness by Design, Inc. (FBD) with a deficiency income tax for the tax year 1995 totaling ₱10,647,529.69. 2. FBD filed a protest against the assessment, arguing it was…

### Title: **Madridejos v. NYK-FIL Ship Management, Inc., G.R. No. 205674, 810 Phil. 704 (2019)** ### Facts: 1. **Employment and Incident**: – Mario C. Madridejos, a Filipino seafarer, was hired by NYK-FIL Ship Management, Inc. (“NYK-FIL”) as a Demi Chef. – Employment contract signed on March 25, 2010. – Effective for 10 months, with a…

Title: Transocean Ship Management (Phils.), Inc. et al. vs. Inocencio B. Vedad **Facts:** 1. **Employment Contract & Deployment:** Inocencio B. Vedad was employed as a second engineer by Transocean Ship Management (Phils.), Inc., for its principal, General Marine Services Corporation, under a 10-month contract beginning June 1, 2005. He boarded the M/V Invicta after a…

### Title: **Jerome R. Canlas vs. Home Guaranty Corporation Officers (G.R. No. 201156)** ### Facts: A detailed series of events led to the Supreme Court case between Jerome R. Canlas and Home Guaranty Corporation (HGC) Officers. The case centers around a dispute over the sale of two lots in the Manila Harbour Centre. Here is…

### Title: **Barber, et al. v. Chua** ### Facts: 1. **Filing of Complaint**: On August 10, 2007, Rolando Chua (respondent) filed a complaint for ejectment, damage to property with moral and exemplary damages, against Diana Barber (Barber), her co-petitioners Rex Jimeno (Jimeno) and Jaquelyn Beado (Beado) before the Municipal Trial Court (MTC) of Cainta, Rizal…

### Title **Jesse Philip B. Eijansantos v. Special Presidential Task Force 156, G.R. No. 193547** ### Facts **1. Investigation by SPTF 156:** – In October 1999, President Joseph Estrada created Special Presidential Task Force 156 (SPTF 156) to investigate irregularities within the Department of Finance (DOF). – The mandate of SPTF 156 was extended by…

**Title: Batungbakal v. National Development Company and Agregado, 93 Phil. 182 (1953)** **Facts:** 1. On February 14, 1939, Pedro Batungbakal was appointed as a cash and property examiner in the office of the Comptroller of the National Development Company (NDC) by the Auditor General. 2. Shortly before the Pacific War, the positions were divided and…

# Lopez v. Court of Appeals ## Supreme Court of the Philippines ### Facts: 1. In January 1956, The Manila Chronicle published a news story about Fidel Cruz, a sanitary inspector in the Babuyan Islands, falsely reporting a terrorist threat to secure personal transportation to Manila. 2. The report led major newspapers to label Cruz’s…

Title: **China Banking Corporation v. Commissioner of Internal Revenue, G.R. No. 172509 (October 17, 2006)** — ### Facts Petitioner, China Banking Corporation (CBC), a universal bank in the Philippines, engaged in sales of foreign exchange transactions known as SWAP transactions with the Central Bank (now Bangko Sentral ng Pilipinas) for the taxable years 1982 to…

## Title: Commissioner of Internal Revenue v. Wyeth Suaco Laboratories, Inc., 279 Phil. 132 (1991) ## Facts: Wyeth Suaco Laboratories, Inc., a domestic corporation engaged in the manufacture and sale of pharmaceutical products, was subject to an investigation by the Bureau of Internal Revenue (BIR). Following an examination of its books, the BIR issued two…