Category: Case Briefs

**Title:** Commissioner of Internal Revenue vs. Petron Corporation **Facts:** 1. On June 29, 2012, the Commissioner of Internal Revenue (CIR) issued a Letter interpreting Section 148(e) of the National Internal Revenue Code (NIRC), positing that “alkylate, which is a product of distillation similar to naphtha, is subject to tax.” 2. Subsequently, the Commissioner of Customs…

**Title:** Tomas Averia, Jr. vs. The Honorable Milagros V. Caguioa, Judge; and Veronica Padillo (G.R. No. L-64533) **Facts:** 1. **Initial Proceedings:** A deed of sale concerning a parcel of land (Lot No. 2810-B of the Lucena Cadastre) was sought to be registered in the Regional Trial Court (RTC) of Lucena City by respondent, Veronica Padillo.…

### Title **Navarro vs. Judge Hernando C. Domagtoy** ### Facts 1. **Background** – Rodolfo G. Navarro, Municipal Mayor of Dapa, Surigao del Norte, filed an administrative case against Municipal Circuit Trial Court Judge Hernando Domagtoy. – Navarro accused Judge Domagtoy of gross misconduct, inefficiency in office, and ignorance of the law on two separate counts.…

## Title: Matilde Alavado et al. vs. The City Government of Tacloban and Workmen’s Compensation Commission ## Facts: Ricardo Alavado, employed as a carpenter-foreman by the City Engineer’s Office in Tacloban City, earned a daily wage of P13.12. His last day of service was on April 19, 1974. He took leave from April 23, 1974,…

### Title: Pugeda v. Trias (G.R. No. L-16925) **Facts:** **Step-by-Step Sequence of Events:** 1. **Initial Acquisition:** Miguel Trias acquired certain lots under the Friar Lands Act, but these lots were not fully paid at the time of his death. 2. **Payment of Balance:** After Miguel’s death, his widow paid the remaining balance using the proceeds…

**Title:** Uy v. Lacsamana, G.R. No. 206721 **Facts:** 1. **Initial Complaint:** On May 4, 1979, petitioner Luis Uy filed a complaint with the RTC of Pallocan West, Batangas City, for the declaration of nullity of documents and damages against Petra Rosca and Spouses Jose and Rosaura Lacsamana. – Uy alleged he married Rosca in 1944,…

**Title:** Isabelita Vital-Gozon vs. Honorable Court of Appeals and Alejandro de la Fuente (354 Phil. 128) **Facts:** 1. **1987 Reorganization:** The reorganization of the Ministry of Health commenced under Executive Order No. 119, resulting in various personnel transfers and office abolitions. 2. **Dr. de la Fuente’s Position:** Dr. Alejandro de la Fuente, Chief of Clinics…

### Continental Steel Manufacturing Corporation v. Accredited Voluntary Arbitrator Allan S. Montaño and Nagkakaisang Manggagawa ng Centro Steel Corporation-Solidarity of Unions in the Philippines for Empowerment and Reforms (NMCSC-SUPER) **618 Phil. 634** **Facts:** Rolando P. Hortillano, an employee of Continental Steel Manufacturing Corporation (Continental Steel) and a member of Nagkakaisang Manggagawa ng Centro Steel Corporation-Solidarity…

### Title: People v. Patalin, Jr., et al, G.R. No. 110878, 370 Phil. 200 (1999) ### Facts: **Initial Criminal Incident:** – On the evening of August 11, 1984, at around 7:30 PM in Barangay Lumanay, Lambunao, Iloilo, Alfonso Patalin, Jr. called out to Reynaldo Aliman from outside his fenced perimeter and requested entry. – Accompanied…

**Title:** Antonio Geluz vs. Court of Appeals and Oscar Lazo **Facts:** 1. **Initial Encounter and First Abortion (1948-1950):** Nita Villanueva first met Dr. Antonio Geluz in 1948 through her aunt Paula Yambot. In 1950, Nita, unmarried at the time, became pregnant and sought an abortion performed by Dr. Geluz on her aunt’s advice. 2. **Subsequent…