PSALM vs COA Case Digest – Political Law (Constitutional Law)

Political Law Case Digest: POWER SECTOR ASSETS AND LIABILITIES MANAGEMENT CORPORATION (PSALM), represented by MR. EMMANUEL R. LEDESMA, JR., in his capacity as President and Chief Executive Officer (CEO), and the concerned and affected OFFICERS of PSALM v COMMISSION ON AUDIT (COA) [G.R. No. 213425 and G.R. No. 216606 April 27, 2021, M.V LOPEZ, J] …

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Pilmico vs CIR Case Digest – Taxation Law

Taxation Law Case Digest: PILMICO-MAURI FOODS CORP., PETITIONER, vs. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. [G.R. No. 175651, September 14, 2016, REYES, J.] Principle: In supporting a claim for business deductions, the sales invoices and or official receipts must be presented in order to meet the requirements laid down in Section 238 of the 1977 Tax …

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Law News Update: AMENDMENTS ON THE JURISDICTIONAL REQUIREMENT

AMENDMENTS ON THE JURISDICTIONAL REQUIREMENTS IN PETITIONS FOR ABSOLUTE NULLITY OF MARRIAGE AND ANNULMENT OR LEGAL SEPARATION March  10, 2023   The Supreme Court has released an amendment regarding the jurisdictional requirements in Petitions for Declaration of Absolute Nullity of Marriage and Annulment of Viodable Marriage or Petitions for Legal Separation.   Click this link …

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Ching vs Secretary of Justice Case Digest – Commercial Law (Trust Receipts Law)

Commercial Law Case Digest: ALFREDO CHING, Petitioner, vs. THE SECRETARY OF JUSTICE, ASST. CITY PROSECUTOR ECILYN BURGOS-VILLAVERT, JUDGE EDGARDO SUDIAM of the Regional Trial Court, Manila, Branch 52; RIZAL COMMERCIAL BANKING CORP. and THE PEOPLE OF THE PHILIPPINES, Respondents. [G.R. No. 164317. February 6, 2006] Principle: PD 115 explicitly allows the prosecution of corporate officers …

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Ong vs CA Case Digest – Commercial Law (Trust Receipts Law)

Commercial Law Case Digest: EDWARD C. ONG, Petitioner, vs. THE COURT OF APPEALS AND THE PEOPLE OF THE PHILIPPINES, Respondents. [G.R. No. 119858 . April 29, 2003] Principle: The Trust Receipts Law recognizes the impossibility of imposing the penalty of imprisonment on a corporation. Hence, if the entrustee is a corporation, the law makes the …

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Estrada vs Sandiganbayan Case Digest – Criminal Law (RA 7080)

Criminal Law Case Digest: ESTRADA vs SANDIGANBAYAN [G.R. No. 148560. November 19, 2001] Facts: Petitioner Joseph Estrada prosecuted the crime of Plunder, wishes to impress upon the Court that the argued law is so defective since it crosses that thin but distinct line which divides the valid from the constitutionally infirm. The herein contentions are …

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Disini vs Secretary of Justice Case Digest – Criminal Law (RA 10175)

Criminal Law Case Digest: DISINI vs SECRETARY OF JUSTICE [G.R. No. 203335. February 18, 2014] Facts: The Cybercrime Prevention Act of 2012 (RA 10175), aims to regulate access to and use of the cyberspace. The petitioners herein challenged the constitutionality of the provisions of the cybercrime law regarding certain acts as crimes and impose penalties …

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