Year: 2024

### Title **People of the Philippines vs. Delfin Castro y Lozada** ### Facts **Step-by-Step Events:** 1. **Date of Incident:** On October 4, 1986, six-year-old Diana Rose Castro was playing with a neighbor when she was pulled by the accused, Delfin Castro y Lozada, into a bathroom. 2. **Assault:** Delfin, referred to as Kuya Delfin, made…

### Title Collector of Internal Revenue vs. Suyoc Consolidated Mining Company, 104 Phil. 819 (1958) ### Facts Suyoc Consolidated Mining Company (Suyoc) was unable to file its income tax return for 1941 due to the outbreak of World War II. Post-liberation, Congress enacted Commonwealth Act No. 722, extending the filing of tax returns for 1941…

**Title**: People of the Philippines vs. Hon. Demosthenes L. Magallanes et al. **Facts**: On January 13, 1994, two informations for kidnapping for ransom with murder were filed with the RTC of Bacolod City against fourteen persons, including five members of the PNP: P/Col. Nicolas M. Torres, P/Insp. Adonis C. Abeto, and Police Officers Mario Lamis,…

**Title:** Francisco I. Chavez vs. Public Estates Authority and Amari Coastal Bay Development Corporation, G.R. No. 133250 (2002) **Facts:** 1. **Background and Initial Agreements:** – The Philippine government undertakes a reclamation project in Manila Bay, resulting in the creation of the Freedom Islands. – The Public Estates Authority (PEA) is involved in managing and selling…

**Title:** Republic of the Philippines v. First Gas Power Corporation, G.R. No. 211486, October 7, 2015 **Facts:** 1. **Initial Examination Authorization:** – On October 24, 2002, the Bureau of Internal Revenue (BIR) issued a Letter of Authority to First Gas Power Corporation (First Gas) authorizing the examination of its accounts for all revenue taxes for…

### Title: Asian Transmission Corporation v. Commissioner of Internal Revenue, G.R. No. 210817, March 3, 2020 ### Facts: – **Asian Transmission Corporation (ATC)** is a corporation manufacturing motor vehicle transmission components and engines for Mitsubishi. It filed its annual tax information returns for the year 2002. – **Commissioner of Internal Revenue (CIR)** issued a Letter…

Title: **Barcelote v. Republic of the Philippines** Facts: Jonna Karla Baguio Barcelote (Barcelote) had two children out of wedlock with Ricky O. Tinitigan (Tinitigan). The children were born on June 24, 2008, and August 24, 2011. Initially, Barcelote did not register their births. When registering them in 2012, she discovered Tinitigan had already registered them…

### Title: Heirs of Teofilo Gabatan v. Court of Appeals and Lourdes Evero Pacana, G.R. No. 153730 ### Facts: – **Ownership and Inheritance**: The case revolves around the ownership of a 1.1062 hectare parcel of land, Lot 3095 C-5, originally declared for taxation in the name of Juan Gabatan. Lourdes Evero Pacana (respondent) claimed sole…

Title: Gaspay Jr. & Eriberta S. Gaspay v. Court of Appeals and G. Gaspay Alfaro **Facts:** Flaviano Gaspay passed away on October 14, 1983, in Tacloban City without leaving a will. He was married to Agueda Denoso, but they had no children. On July 6, 1988, Guadalupe Gaspay Alfaro filed a petition for letters of…

### Title Aguilar vs. Siasat, G.R. No. 206021 (2015) ### Facts Spouses Alfredo Aguilar and Candelaria Siasat-Aguilar died intestate on August 26, 1983, and February 8, 1994, respectively, without any known debts but leaving two parcels of land identified by Transfer Certificates of Title Nos. T-25896 and T-(15462) 1070 in the Registries of Deeds of…