Category: Case Briefs

### Title: **Commissioner of Internal Revenue vs. Azucena T. Reyes** ### Facts: Maria C. Tancinco passed away on July 8, 1993, leaving a 1,292 square meter property in Makati City. Acting on a tip from Raymond Abad, the BIR launched an investigation resulting in a preliminary assessment notice for P14,580,618.67 on February 12, 1998. The…

G.R. No. 84301. April 07, 1993 (Case Brief / Digest)

**Title:** National Land Titles and Deeds Registration Administration vs. Civil Service Commission and Violeta L. Garcia **Facts:** 1. **Appointment and Reclassification (1977-1984):** Violeta L. Garcia, a Bachelor of Laws graduate and first grade civil service eligible, was appointed Deputy Register of Deeds VII in 1977 under a permanent status. Her position was reclassified to Deputy…

G.R. No. 23226. March 04, 1925 (Case Brief / Digest)

## Vicente Segovia vs. Pedro Noel, 47 Phil. 543 (Supreme Court of the Philippines) ### Facts 1. **Appointment and Service**: Vicente Segovia was appointed Justice of the Peace of Dumanjug, Cebu, on January 21, 1907. 2. **Continuity of Service**: Segovia continuously served in his position until July 1, 1924, when he turned sixty-five. 3. **Order…

G.R. No. 116418. March 07, 1995 (Case Brief / Digest)

**Title: Fernandez and De Lima vs. Sto. Tomas and Ereneta (312 Phil. 235)** **Facts:** Petitioners Salvador C. Fernandez and Anicia M. de Lima served as Directors at the Civil Service Commission’s (CSC) central office in Quezon City. Fernandez was Director of the Office of Personnel Inspection and Audit (OPIA), and de Lima was Director of…

G.R. No. 206647. August 09, 2017 (Case Brief / Digest)

### Title **Abella v. Cabañero, G.R. No. L-816 Phil. 466 (2018)** ### Facts Richelle P. Abella, representing her minor daughter Marl Jhorylle Abella, filed a Complaint for Support against Policarpio Cabañero on April 22, 2005. Richelle alleged that as a minor between 2000 and 2002, she was repeatedly sexually abused by Cabañero, resulting in the…

G.R. No. L-31757. October 29, 1982 (Case Brief / Digest)

### Title: **People of the Philippines v. Marcos, Yu Cua Sio, 203 Phil. 357 (1969)** ### Facts: 1. **Initiation of Search Warrant**: – On June 15, 1969, NBI Supervising Agent Jose Vicente filed an application with the City Court of Baguio City, asserting that Suntory Grocery, managed by Yu Cua Sio, had stocks of adulterated…

G.R. No. L-35500. April 05, 1932 (Case Brief / Digest)

**Title:** People of the Philippines vs. Marcial Rubi y Javellana **Facts:** Marcial Rubi y Javellana operated a business in the Philippines. The Bureau of Internal Revenue (BIR) suspected Rubi of tax evasion and consequently, applied for a search warrant to examine his books of accounts and other financial records. The court granted the search warrant.…

G.R. No. 214866. October 02, 2017 (Case Brief / Digest)

### Title: Apex Bancrights Holdings, Inc. et al. vs. Bangko Sentral ng Pilipinas and Philippine Deposit Insurance Corporation — ### Facts: 1. **July 2001:** Export and Industry Bank (EIB) entered a merger with Urban Bank, Inc. (UBI) and Urbancorp Investments, Inc. (UII) to rehabilitate UBI. 2. **September 2001:** EIB began facing financial difficulties, leading the…

G.R. No. 182582*. April 17, 2017 (Case Brief / Digest)