SIMON R. PATERNO, PETITIONER, VS. DINA MARIE LOMONGO PATERNO, RESPONDENT.

FIRST DIVISION[ G.R. No. 213687, January 08, 2020 ] SIMON R. PATERNO, PETITIONER, VS. DINA MARIE LOMONGO PATERNO, RESPONDENT. DECISION REYES, J. JR., J.: The Facts and The Case Assailed in this Petition for Review on Certiorari[1] are the Decision[2] dated October 31, 2013 and Resolution[3] dated July 31, 2014 of the Court of Appeals …

SIMON R. PATERNO, PETITIONER, VS. DINA MARIE LOMONGO PATERNO, RESPONDENT. Read More »

RICARIDO* GOLEZ, IN HIS OWN BEHALF AND HIS CHILDREN CRISPINO GOLEZ, ISIDRO GOLEZ, EMMA G. DE LOS SANTOS, HELEN G. CABECO, VICTORIA G. NORBE,** ANTERO GOLEZ, SIMON GOLEZ AND GRACE G. BACLAY, IN SUBSTITUTION OF THE DECEASED PRESENTACION GOLEZ, PETITIONERS, VS. MARIANO ABAIS,*** RESPONDENT.

FIRST DIVISION[ G.R. No. 191376, January 08, 2020 ] RICARIDO* GOLEZ, IN HIS OWN BEHALF AND HIS CHILDREN CRISPINO GOLEZ, ISIDRO GOLEZ, EMMA G. DE LOS SANTOS, HELEN G. CABECO, VICTORIA G. NORBE,** ANTERO GOLEZ, SIMON GOLEZ AND GRACE G. BACLAY, IN SUBSTITUTION OF THE DECEASED PRESENTACION GOLEZ, PETITIONERS, VS. MARIANO ABAIS,*** RESPONDENT. DECISION CAGUIOA, …

RICARIDO* GOLEZ, IN HIS OWN BEHALF AND HIS CHILDREN CRISPINO GOLEZ, ISIDRO GOLEZ, EMMA G. DE LOS SANTOS, HELEN G. CABECO, VICTORIA G. NORBE,** ANTERO GOLEZ, SIMON GOLEZ AND GRACE G. BACLAY, IN SUBSTITUTION OF THE DECEASED PRESENTACION GOLEZ, PETITIONERS, VS. MARIANO ABAIS,*** RESPONDENT. Read More »

PAPERTECH, INC ., VS. PETITIONER, JOSEPHINE P. KATANDO,RESPONDENT.

THIRD DIVISION[ G.R. No. 236020, January 08, 2020 ] PAPERTECH, INC ., VS. PETITIONER, JOSEPHINE P. KATANDO,RESPONDENT. D E C I S I O N CARANDANG, J.: This is a Petition for Review on Certiorari[1] filed by petitioner Papertech, Inc. (Papertech) assailing the Decision[2] dated August 18, 2017 and Resolution[3] dated December 1, 2017 of …

PAPERTECH, INC ., VS. PETITIONER, JOSEPHINE P. KATANDO,RESPONDENT. Read More »

ATTY. PEDRO B. AGUIRRE, COMPLAINANT, V. ATTY. CRISPIN T. REYES, RESPONDENT.

FIRST DIVISION[ A.C. No. 4355, January 08, 2020 ] ATTY. PEDRO B. AGUIRRE, COMPLAINANT, V. ATTY. CRISPIN T. REYES, RESPONDENT. D E C I S I O N LAZARO-JAVIER, J.: The Case Almost a quarter of century ago, complainant Atty. Pedro B. Aguirre charged respondent Atty. Crispin T. Reyes with multiple violations of the Code …

ATTY. PEDRO B. AGUIRRE, COMPLAINANT, V. ATTY. CRISPIN T. REYES, RESPONDENT. Read More »

JESUS EDANGALINO Y DIONISIO, PETITIONER, VS. PEOPLE OF THE PHILIPPINES, RESPONDENT.

FIRST DIVISION[ G.R. No. 235110, January 08, 2020 ] JESUS EDANGALINO Y DIONISIO, PETITIONER, VS. PEOPLE OF THE PHILIPPINES, RESPONDENT. D E C I S I O N PERALTA, C.J.: Assailed in this petition for review on certiorari[1] is the Decision[2] dated March 28, 2017 of the Court of Appeals (CA) in CA-G.R. CR No. …

JESUS EDANGALINO Y DIONISIO, PETITIONER, VS. PEOPLE OF THE PHILIPPINES, RESPONDENT. Read More »

SALVACION ZALDIVAR-PEREZ, PETITIONER, VS. HON. FIRST DIVISION OF THE SANDIGANBAYAN, PEOPLE OF THE PHILIPPINES, REPRESENTED BY ASSISTANT SPECIAL PROSECUTOR III MA. HAZELINA TUJAN-MILITANTE, OFFICE OF THE SPECIAL PROSECUTOR, OFFICE OF THE OMBUDSMAN, RESPONDENTS.

SECOND DIVISION[ G.R. No. 204739, January 14, 2020 ] SALVACION ZALDIVAR-PEREZ, PETITIONER, VS. HON. FIRST DIVISION OF THE SANDIGANBAYAN, PEOPLE OF THE PHILIPPINES, REPRESENTED BY ASSISTANT SPECIAL PROSECUTOR III MA. HAZELINA TUJAN-MILITANTE, OFFICE OF THE SPECIAL PROSECUTOR, OFFICE OF THE OMBUDSMAN, RESPONDENTS. Hernando, J.: Before this Court is a Petition for Certiorari[1] (under Rule 65 …

SALVACION ZALDIVAR-PEREZ, PETITIONER, VS. HON. FIRST DIVISION OF THE SANDIGANBAYAN, PEOPLE OF THE PHILIPPINES, REPRESENTED BY ASSISTANT SPECIAL PROSECUTOR III MA. HAZELINA TUJAN-MILITANTE, OFFICE OF THE SPECIAL PROSECUTOR, OFFICE OF THE OMBUDSMAN, RESPONDENTS. Read More »

IN THE MATTER OF DECLARATORY RELIEF ON THE VALIDITY OF BIR REVENUE MEMORANDUM CIRCULAR NO. 65-2012 “CLARIFYING THE TAXABILITY OF ASSOCIATION DUES, MEMBERSHIP FEES AND OTHER ASSESSMENTS/CHARGES COLLECTED BY CONDOMINIUM CORPORATIONS”

FIRST DIVISION[ G.R. No. 215801, January 15, 2020 ] IN THE MATTER OF DECLARATORY RELIEF ON THE VALIDITY OF BIR REVENUE MEMORANDUM CIRCULAR NO. 65-2012 “CLARIFYING THE TAXABILITY OF ASSOCIATION DUES, MEMBERSHIP FEES AND OTHER ASSESSMENTS/CHARGES COLLECTED BY CONDOMINIUM CORPORATIONS” G.R. No. 218924 BUREAU OF INTERNAL REVENUE (BIR), AS HEREIN REPRESENTED BY ITS COMMISSIONER KIM …

IN THE MATTER OF DECLARATORY RELIEF ON THE VALIDITY OF BIR REVENUE MEMORANDUM CIRCULAR NO. 65-2012 “CLARIFYING THE TAXABILITY OF ASSOCIATION DUES, MEMBERSHIP FEES AND OTHER ASSESSMENTS/CHARGES COLLECTED BY CONDOMINIUM CORPORATIONS” Read More »

QUINTIN ARTACHO LLORENTE, PETITIONER, V. STAR CITY PTY LIMITED, REPRESENTED BY THE JIMENO AND COPE LAW OFFICES AS ATTORNEY-IN-FACT, RESPONDENT.

FIRST DIVISION[ G.R. No. 212050, January 15, 2020 ] QUINTIN ARTACHO LLORENTE, PETITIONER, V. STAR CITY PTY LIMITED, REPRESENTED BY THE JIMENO AND COPE LAW OFFICES AS ATTORNEY-IN-FACT, RESPONDENT. [G.R. No. 212216, January 15, 2020] STAR CITY PTY LIMITED, REPRESENTED BY THE JIMENO COPE & DAVID LAW OFFICES AS ITS ATTORNEY-IN-FACT, PETITIONER, V. QUINTIN ARTACHO …

QUINTIN ARTACHO LLORENTE, PETITIONER, V. STAR CITY PTY LIMITED, REPRESENTED BY THE JIMENO AND COPE LAW OFFICES AS ATTORNEY-IN-FACT, RESPONDENT. Read More »

ASSOCIATION OF INTERNATIONAL SHIPPING LINES, INC., APL CO. PTE LTD., AND MAERSK-FILIPINAS, INC., PETITIONERS, V. SECRETARY OF FINANCE AND COMMISSIONER OF INTERNAL REVENUE, RESPONDENTS.

FIRST DIVISION[ G.R. No. 222239, January 15, 2020 ] ASSOCIATION OF INTERNATIONAL SHIPPING LINES, INC., APL CO. PTE LTD., AND MAERSK-FILIPINAS, INC., PETITIONERS, V. SECRETARY OF FINANCE AND COMMISSIONER OF INTERNAL REVENUE, RESPONDENTS. D E C I S I O N LAZARO-JAVIER, J.: Antecedents On July 1, 2005, Republic Act No. 9337[1] (RA 9337) was …

ASSOCIATION OF INTERNATIONAL SHIPPING LINES, INC., APL CO. PTE LTD., AND MAERSK-FILIPINAS, INC., PETITIONERS, V. SECRETARY OF FINANCE AND COMMISSIONER OF INTERNAL REVENUE, RESPONDENTS. Read More »