More Than Words - Extreme

I just want to say I was "star struck" (for me this means personally awed by the artist/inger or he/she is very irresistible) although I no longer recall the names of those boys (Take note: Boys) who sang this song in one of those students' gathering. I think the event was called "Student's Editorial Conference" or something.

That was a long time ago, in my high school days that's why I referred them as boys. I was still a young girl back then. I was a Sports columnist in our High School paper so I was a delegate to that conference together with the other writers from other schools in our province. This was the song that the two "stars-of-their-own-right" student delegates presented during the intermission number. I could vividly recall that they were good-looking, both of them but all other details have already vanished.

Anyway, this blog is about me so I'd rather get in order. I guess this song reminds me of my one-time stint as a writer, at least a high school paper. I dream of writing my own book you know. But so far, my mom is my only fan. I remembered her all-praises for me when I showed her my Sports Article for our school paper. She said "You write like a real sports writer!" Mom never lies, you agree?

Maybe, someday I will have my very own book, other than this blog and my journal of course.

Lyrics of the song More than Words

Saying I love you
Is not the words I want to hear from you
Its not that I want you
Not to say, but if you only knew
How easy it would be to show me how you feel
More than words is all you have to do to make it real
Then you wouldnt have to say that you love me
Cos Id already know

What would you do if my heart was torn in two
More than words to show you feel
That your love for me is real
What would you say if I took those words away
Then you couldnt make things new
Just by saying I love you

More than words

Now Ive tried to talk to you and make you understand
All you have to do is close your eyes
And just reach out your hands and touch me
Hold me close dont ever let me go
More than words is all I ever needed you to show
Then you wouldnt have to say that you love me
Cos Id already know

What would you do if my heart was torn in two
More than words to show you feel
That your love for me is real
What would you say if I took those words away
Then you couldnt make things new
Just by saying I love you

Typhoon Ondoy

I am blogging about my brother and his family who were stranded in Manila during the height of Typhoon Ondoy (International name Ketsana), the worst flooding in Manila since 1967 (according to the accounts of my dad). They have their own share of story.

At 1pm last Saturday, me and my classmates were supposed to be travelling to Manila for the Bar Ops. It was the last day of the Bar Exams for 2009. Because of the flooding, we cancelled the trip then the Bar Exams was cancelled. I called my brother who drove to Manila the day before. It was Friday. They were on their way home when I called him. They were stuck in EDSA and I relayed to him the headlines in the news at lunch time. EDSA was not passable and advised them to find a decent place to stay for the night because it would be difficult for them to travel. They parked the Revo at the parking lot of Mall of Asia and his family, including his 2 kids slept there, perhaps hungry and definitely tired.

I somehow got relieved upon learning that my brother went back to the parking lot of the mall to spend the night instead of heading back to the province, 250 kilometers north of Manila. I felt sorry for their misery although I felt more badly for those people in Manila who spent their night on their rooftops, chilling and hungry. I was almost sleepless last night, I want to sleep the whole night tonight. It was just so unbearable hearing their pleas which the government cannot do much because on their way to the gravely affected site, they would occasionally stop and provide assistance to people on the way.

Thankfully, they were back home (in Dagupan) around linchtime on Sunday.

Quando, Quando, Quando - Engelbert Humperdinck

My sister and I were in the market the other day. She asked if I want to eat this particular dish which I have associated with an uncle of mine who passed away. He is Raul, my mother's older brother who died a few years ago. And yes, I eat that kind of dish which reminded me of him.

I remembered this uncle again last night. I said a prayer for his soul and in my mind, I can see his face smiling. I miss him. When we used to have this videoke sessions, other than the glass of alcohol touching his lips, the mic also ocassionally did. This song, and the likes that has foreign lyrics, were his requested songs, plus the singer, for instance Engelbert Humperdinck, Matt Monroe, Paul Anka, etc.

He's got good voice too you know. But he'd rather stay in the kitchen and cook, while gulping alcohol. He also reminds me og the hand game "Battle City". He would spend hours and hours playing that game. That was his passion. I think what I really admired about him was his passion for reading books. I would always picture him with a glass of alcohol on the table beside him and a thick pocket book on his hands.

We miss you here.

Lyrics of the song Quando, Quando, Quando

Tell me when will you be mine
Tell me quando, quando, quando
We can share a love divine
Please don't make me wait again

When will you say "yes" to me?
Tell me quando, quando, quando
You mean happiness to me
Oh, my love, please tell me when

Every moment's a day
Every day seems a lifetime
Let me show you the way
To a joy beyond compare

I can't wait a moment more
Tell me quando, quando, quando
Say it's me that you adore
And then, darlin', tell me when

(instrumental strings and brass)

Every moment's a day
Every day seems a lifetime
Let me show you the way
To a joy beyond compare

I can't wait a moment more
Tell me quando, quando, quando
Say it's me that you adore
And then, darlin', tell me when

Oh, my darlin', tell me when
Mmm, my darlin', tell me when

I Love You - the Barney Show

Let me start with the lyrics of the song:

I love you, you love me
we're a happy family
with a great big hug
and a kiss from me to you
won't you say you love me too
I love you, you love me
we're best friends
as friends should be
with a great big hug and
a kiss from me to you
won't you say you love me too

This is one of my favorite songs in the Barney show.
Isn't it a wonder how a person like my age watch Barney? That giant, purple dinosaur has been a favorite household icon. The kids in the house, most especially Kikay, loves watching it and she is now, at the age of 22 months, trying to sing this song. What is most wonderufl about this baby is when she gives a hug when the song reaches the part that says "great big hug...."
It is an everyday event for the two of us. We watch it together and sing the songs together... at least only those words that she can pronounce and understand. Yesterday, I taught her the left and the right hands. Fortunately she remembers her left hand. Way to go!!! To illustrate: I ask her to "give me five with your left hand" and she'd look at her left hand and we have "high fives" instead.
This experience with Barney and Kikay is blog worthy so here I am... blogging and bragging about me, an adult watching Barney, and about Kikay who is so sweet with this song.

You Were There - Southern Sons

A network friend of mine from Facebook posted a portion of this song's lyrics today, the day after Typhoon Ondoy devastated the Philippines, specifically in Metro Manila. Everyone's hope is for the betterment of people affected and trapped in there.

My brother's family, including their 2 kids, were trapped somewhere in EDSA yesterday when I called them. They managed to turn back in order to avoid the flooded highway. They spent their night in a parking lot of a mall, thankfully unharmed. They are still stranded there up to this posting and I can't take my mind off them, together with my other friends who lives in the most flooded areas. I still haven't heard from them. What I have in mind right now is the fervent prayer and hope that they are safe.

This song is always about rain for me and I am sharing this to you right now hoping you'd be one with us, Filipinos, in praying for blessed days ahead.

I guess you heard, I guess you know
In time I'd have told you, but I guess I'm too slow.
And it's overly romantic but I know that it's real
I hope you don't you mind if I say what I feel.
It's like I'm in somebody else's dream,
This could not be happening to me.
But you were there, and you were everything I'd never seen.
You woke me up from this long and endless sleep.
I was alone.
I opened my eyes and you were there.
Don't be alarmed, no don't be concerned.
I don't want to change things
Leave them just as they were.
I mean nothing's really different
It's me who feel strange.
I'm always lost for words when someone mentions your name.
I know I'll get over this for sure
I'm not the type who dreams there could be more.
But you were there, and you were everything I'd never seen.
You woke me up from this long and endless sleep.
I was alone.
I opened my eyes and you were there.
Can I take your smile home with me,
Or the magic in your hair?
The rain has stopped, the storm has passed
Look at all the colors now the sun's here at last.
I supposed that you'll be leaving but I want you to know
Part of you stays with me even after you go.
Like an actor playing someone else's scene
This could not be happening to me.
But you were there, and you were everything I'd never seen.
You woke me up from this long and empty sleep.
I was alone.
I opened my eyes and no, I'm not alone, I'm not alone.
I opened my eyes and you were there.

Right by Your Side - MYMP

My friend broke the news with me today. She is finally leaving for Singapore. I have always prayed for her plans and now it is coming within her grasp. I remember saying a Novena prayer for her and my happiness was inexplainable when I got her good news. It was sad that another good person has to leave the country for greener pasture but it was also a relief knowing that all her life, this is now her moment, albeit away from her family.

I have been her sole friend and company when her family members, the last of whom was her baby sisiter left for America. She stayed here solo and it was unfattomable how a single person, with only a meager nursing job to attend to in this country could survive. She is a family person. Her parents are her true friends, her little sister her inspiration. As a consolation, I was her confidante.

The instant I received her news, I rejoiced and thought of this song. I know it would still be long way until she'd finally be reunited with her family but this is a step closer.

My friend/sister, this is for you...
Everyday we go through different things
We may not know what tomorrow may bring
But I know that I'll be okay
Baby come what may
And everyone has their share of ups and downs
Never so sure of what fate will allow
But I know somehow we'll make it through
just me and you

when it's time to cry we can cry together
know that I'll be with you, with you through whatever
when the times get rough
know that I will be right by your side
I'll be right by your side

I know that you have been hurt before
feelin' like you couldn't trust anymore
but it's always good to know that
there's someone there for you
although sometimes things may not turn out right
I'll be right here, you don't have to hide
whatever you feel inside we'll make it through,
just me and you

we'll share the laughter
and you know we'll also share the tears
and when times are bad
just know that I'll always be here...
just remember -

when it's time ...

I'll never go away
I will be right here beside you
I'll be with you all the way
and I'll be here to stay with you
come what may...
Just remember -

when it's time ...

Say That You Love Me - Martin Nievera


We talked yesterday. It was a normal chit chat and I was so dumb not telling her how much she means to me. It was one of the ordinary conversations I was hoping would become special. I remembered singing this song for her before, when plans were all right and sailing was as calm as the seas.

As a consequence of normalcy, people and things change as they say. Plans do too. And it was predetermined that life would only be made colorful by the music we hear, the songs we decide to remember, the feelings we intend to rekindle, the people we unconditionally fall in love with... but that too shall come to pass with a very positive note that we'll journey that lane again like we always used to.

Say That You Love Me
My morning starts to shine with tear drops in my eyes
And here i am alone, starting to realize
That my days would be brighter if i could learne to hide,
feelings that i have for you keep hurting me inside...

Now my day begins with simple thoughts that's you
Hoping that tomorrow will be me and you
sharing dreams with each other and making them come true,
holdin' one another sayin' all i need is you....

But will you say that you love me and show me that you care,
Say when i need you, you will always be there
But if you go and leave me this I swear is true
My love will always be with you......

Now my nights would end, with just one wish that's you
To hold me in the dark and help me make it through
Coz the pain that's inside me will simply melt away
If i had you here with me and promise me you'll stay.....

Devoted To You - Everly Brothers

I love my mom when she sings this song on the second voice (I think it's called the alto way of singing it). I am not really into the techies when it comes to music. I am not even sure if I know how to read the notes. Perhaps I should change course, what do you think?

Anyway, I sang this song this morning. I was cleaning the house. I am temporarily the nanny of my sister's youngest daughter. She is Kikay. My sister brought her baby to school because I told her I am busy... actually, I am busy cleaning the house. I got rid of the insects so it was more like a general cleaning which I cannot do if Kikay, the baby, is around. Mission Accomplished!

Yeah, this is my theme sone while cleaning the house. It was a nice feeling being left alone and I try to sing my lungs out without anyone to criticize or laugh at my singing. No disturbance whatsoever!

I haven't sung this song for a long while and when I remembered to sing it today, I never thought I was still able to grasp the right words of the song. Let me read the lyrics to check if I got it right when I sang it this morning. Join me in reading...

Darlin' you can count on me
Till the sun dries up the sea
Until then I'll always be devoted to you

I'll be yours through endless time
I'll adore your charms sublime
Guess by now you know that I'm devoted to you

I'll never hurt you, I'll never lie
I'll never be untrue
I'll never give you reason to cry
I'd be unhappy if you were blue

Through the years my love will grow
Like a river it will flow
It can't die because I'm so devoted to you

I'll never hurt you, I'll never lie
I'll never be untrue
I'll never give you reason to cry
I'd be unhappy if you were blue

Through the years my love will grow
Like a river it will flow
It can't die because I'm so devoted to you

I'm sorry but I wasn't able to get the music from imeem. I guess I have to embed the song from somewhere else. Any suggestion please? Thanks.

2009 Bar Exam Questions - Criminal Law

TRUE or FALSE. Answer TRUE if the statement is true, or FALSE if the statement is false. Explain your answer in not more than two (2) sentences. (5%)
[a] Amado, convicted of rape but granted an absolute pardon by the President, and one year thereafter, convicted of homicide, is a recidivist.
[b] The creditor who resorts to forced labor of a child under the pretext of reimbursing himself for the debt incurred by the child’s father commits the crime of slavery.
[c] The use of an unlicensed firearm in homicide is considered a generic aggravating circumstance which can be offset by an ordinary mitigating circumstance.
[d] A person who, on the occasion of a robbery, kills a bystander by accident is liable for two separate crimes: robbery and reckless imprudence resulting in homicide.
[e] A policeman who, without a judicial order, enters a private house over the owner’s opposition is guilty of trespass to dwelling.
Antero Makabayan was convicted of the crime of Rebellion. While serving sentence, he escaped from jail. Captured, he was charged with, and convicted of, Evasion of Service of Sentence. Thereafter, the President of the Philippines issued an amnesty proclamation for the offense of Rebellion. Antero applied for and was granted the benefit of the amnesty proclamation. Antero then filed a petition for habeas corpus, praying for his immediate release from confinement. He claims that the amnesty extends to the offense of Evasion of Service of Sentence. As judge, will you grant the petition? Discuss fully. (4%)
Rigoberto gate-crashed the 71st birthday party of Judge Lorenzo. Armed with a piece of wood commonly known as dos por dos, Rigoberto hit Judge Lorenzo on the back, causing the
latter’s hospitalization for 30 days. Upon investigation, it appeared that Rigoberto had a grudge against Judge Lorenzo who, two years earlier, had cited Rigoberto in contempt and ordered his imprisonment for three (3) days.
[a] Is Rigoberto guilty of Direct Assault? Why or why not? (3%)
[b] Would your answer be the same if the reason for the attack was that when Judge Lorenzo was still a practicing lawyer ten years ago, he prosecuted Rigoberto and succeeded in sending him to jail for one year? Explain your answer. (3%)
Charlie hated his classmate, Brad, because the latter was assiduously courting Lily, Charlie’s girlfriend. Charlie went to a veterinarian and asked for some poison on the pretext that it would be used to kill a very sick, old dog. Actually, Charlie intended to use the poison on Brad. The veterinarian mistakenly gave Charlie a non-toxic powder which, when mixed with Brad’s food, did not kill Brad. [a] Did Charlie commit any crime? If so, what and why? If not, why not? (3%)
[b] Would your answer be the same if Brad proved to be allergic to the powder, and after ingesting it with his food, fell ill and was hospitalized for ten (10) days? Explain. (3%)
Ponciano borrowed Ruben’s gun, saying that he would use it to kill Freddie. Because Ruben also resented Freddie, he readily lent his gun, but told Ponciano: “O, pagkabaril mo kay Freddie, isauli mo kaagad, ha.” Later, Ponciano killed Freddie, but used a knife because he did not want Freddie’s neighbors to hear the gunshot.
[a] What, if any, is the liability of Ruben? Explain. (3%)
[b] Would your answer be the same if, instead of Freddie, it was Manuel, a relative of Ruben, who was killed by Ponciano using Ruben’s gun? Explain. (3%)
Baldo killed Conrad in a dark corner, at midnight, on January 2, 1960. Dominador witnessed the entire incident, but he was so scared to tell the authorities about it.
On January 2, 1970, Dominador, bothered by his conscience, reported the matter to the police. After investigation, the police finally arrested Baldo on January 6, 1980. Charged in court, Baldo claims that the crime he committed had already prescribed. Is Baldo’s contention correct? Explain. (3%)
Charina, Clerk of Court of an RTC Branch, promised the plaintiff in a case pending before the court that she would convince the Presiding Judge to decide the case in plaintiff’s favor. In consideration therefor, the plaintiff gave Charina P20,000.00.
Charina was charged with violation of Section 3 (b) of Republic Act No. 3019, prohibiting any public officer from directly or indirectly requesting or receiving any gift, present, percentage, or benefit in connection with any contract or transaction x x x wherein the public officer, in his official capacity, has to intervene under the law. While the case was being tried, the Ombudsman filed another information against Charina for Indirect Bribery under the Revised Penal Code. Charina demurred to the second information, claiming that she can no longer be charged under the Revised Penal Code having been charged for the same act under R.A. 3019. Is Charina correct? Explain. (3%)
While Alfredo, Braulio, Ciriaco, and Domingo were robbing a bank, policemen arrived. A firefight ensued between the bank robbers and the responding policemen, and one of the policemen was killed.
[a] What crime or crimes, if any, had been committed? Explain. (3%)
[b] Suppose it was Alfredo who was killed by the responding policemen, what charges can be filed against Braulio, Ciriaco and Domingo? Explain. (2%)
[c] Suppose in the course of the robbery, before the policemen arrived, Braulio shot and killed Alfredo following a heated disagreement on who should carry the money bags, what would be the criminal liability of Braulio, Ciriaco and Domingo? Explain. (2%)
Virgilio, armed with a gun, stopped a van along a major thoroughfare in Manila, pointed the gun at the driver and shouted: “Tigil! Kidnap ito!”
Terrified, the driver, Juanito, stopped the van and allowed Virgilio to board. Inside the van were Jeremias, a 6-year-old child, son of a multi-millionaire, and Daday, the child’s nanny. Virgilio told Juanito to drive to a deserted place, and there, ordered the driver to alight. Before Juanito was allowed to go, Virgilio instructed him to tell Jeremias’ parents that unless they give a ransom of P10-million within two (2) days, Jeremias would be beheaded. Daday was told to remain in the van and take care of Jeremias until the ransom is paid. Virgilio then drove the van to his safehouse. What crime or crimes, if any, did Virgilio commit? Explain. (5%)
To secure the release of his brother Willy, a detention prisoner, and his cousin Vincent, who is serving sentence for homicide, Chito asked the RTC Branch Clerk of Court to issue an Order which would allow the two prisoners to be brought out of jail. At first, the Clerk refused, but when Chito gave her P50,000.00, she consented.
She then prepared an Order requiring the appearance in court of Willy and Vincent, ostensibly as witnesses in a pending case. She forged the judge’s signature, and delivered the Order to the jail warden who, in turn, allowed Willy and Vincent to go out of jail in the company of an armed escort, Edwin. Chito also gave Edwin P50,000.00 to leave the two inmates unguarded for three minutes and provide them with an opportunity to escape. Thus, Willy and Vincent were able to escape.
What crime or crimes, if any, had been committed by Chito, Willy, Vincent, the Branch Clerk of Court, Edwin, and the jail warden? Explain your answer. (5%)

TRUE or FALSE. Answer TRUE if the statement is true, or FALSE if the statement is false. Explain your answer in not more than two (2) sentences. (5%)
[a] Life imprisonment is a penalty more favorable to the convict than reclusion perpetua.
[b] Voluntary surrender is a mitigating circumstance in all acts and omissions punishable under the Revised Penal Code.
[c] In a prosecution for fencing under P.D. 1612, it is a complete defense for the accused to prove that he had no knowledge that the goods or articles found in his possession had been the subject of robbery.
[d] In the crime of libel, truth is an absolute defense.
[e] For a person who transacts an instrument representing the proceeds of a covered unlawful activity to be liable under the Anti-Money Laundering Act (R.A. 9160, as amended), it must be shown that he has knowledge of the identities of the culprits involved in the commission of the predicate crimes.
[a] In a conviction for homicide, the trial court appreciated two (2) mitigating circumstances and one (1) aggravating circumstance. Homicide under Article 249 of the Revised Penal Code is punishable by reclusion temporal, an imprisonment term of twelve (12) years and one (1) day to twenty (20) years. Applying the Indeterminate Sentence Law, determine the appropriate penalty to be imposed. Explain. (3%)
[b] Will your answer be the same if it is a conviction for illegal possession of drugs under R.A. 9165 (Dangerous Drugs Act of 2002), the prescribed penalty of which is also imprisonment for a term of twelve (12) years and one (1) day to twenty (20) years?
Why or why not? (3%)
Angelo devised a Ponzi Scheme in which 500 persons were deceived into investing their money upon a promise of a capital return of 25%, computed monthly, and guaranteed by post-dated checks. During the first two months following the investment, the investors received their profits, but thereafter, Angelo vanished. Angelo was charged with 500 counts of estafa and 2,000 counts of violation of Batas Pambansa (BP) 22. In his motion to
quash, Angelo contends that he committed a continued crime, or delito continuado, hence, he committed only one count of estafa and one count of violation of BP 22.
[a] What is delito continuado? (1%)
[b] Is Angelo’s contention tenable? Explain. (4%)
Following his arrest after a valid buy-bust operation, Tommy was convicted of violation of Section 5, Republic Act 9165. On appeal, Tommy questioned the admissibility of the evidence because the police officers who conducted the buy-bust operation failed to observe the requisite “chain of custody” of the evidence confiscated and/or seized from him. What is the “chain of custody” requirement in drug offenses? What is its rationale? What is the effect of failure to observe the requirement? (3%)
Joe was 17 years old when he committed homicide in 2005. The crime is punishable by reclusion temporal. After two years in hiding, he was arrested and appropriately charged in May 2007. Since Republic Act 9344 (Juvenile Justice and Welfare Act of 2006) was already in effect, Joe moved to avail of the process of intervention or diversion.
[a] What is intervention or diversion? Is Joe entitled to intervention or diversion? Explain. (3%)
[b] Suppose Joe’s motion for intervention or diversion was denied, and he was convicted two (2) years later when Joe was already 21 years old, should the judge apply the suspension of sentence? Explain. (2%)
[c] Suppose Joe was convicted of attempted murder with a special aggravating circumstance and was denied suspension of sentence, would he be eligible for probation under Presidential
Decree (PD) 968, considering that the death penalty is imposable for the consummated felony? Explain. (2%)
Roger and Jessie, Municipal Mayor and Treasurer, respectively, of San Rafael, Leyte, caused the disbursement of public funds allocated for their local development programs for
2008. Records show that the amount of P2-million was purportedly used as financial assistance for a rice production livelihood project. Upon investigation, however, it was found that Roger and Jessie falsified the disbursement vouchers and supporting documents in order to make it appear that qualified recipients who, in fact, are non-existent individuals, received the money. Roger and Jessie are charged with malversation through falsification and violation of Section 3 (e) of R.A. 3019 for causing undue injury to the government. Discuss the propriety of the charges filed against Roger and Jessie. Explain. (4%)
Wenceslao and Loretta were staying in the same boarding house, occupying different rooms. One late evening, when everyone in the house was asleep, Wenceslao entered Loretta’s
room with the use of a picklock. Then, with force and violence, Wenceslao ravished Loretta. After he had satisfied his lust, Wenceslao stabbed Loretta to death and, before leaving the room, took her jewelry.
[a] What crime or crimes, if any, did Wenceslao commit? Explain. (4%)
[b] Discuss the applicability of the relevant aggravating circumstances of dwelling, nocturnity and the use of the picklock to enter the room of the victim. (3%)
[c] Would your answer to [a] be the same if, despite the serious stab wounds she sustained, Loretta survived? Explain. (3%)
At the Maligaya Disco Club, Leoncio and Evelyn were intimately dancing a very seductive dance number. While gyrating with their bodies, Leoncio dipped his private parts in Evelyn’s buttocks. Incensed, Evelyn protested, but Leoncio continued and tightly embraced her.
[a] What crime or crimes, if any, did Leoncio commit? Explain. (3%)
[b] Would your answer be the same if, even after the music had stopped, Leoncio continued to dance dirty, rubbing his private parts on Evelyn’s buttocks? Explain. (3%)
Delmo learned that his enemy, Oscar, was confined at the Intensive Care Unit (ICU) of the Philippine Medical Center. Intending to kill Oscar, Delmo disguised himself as a nurse, entered the ICU, and saw a man lying on the hospital bed with several life-saving tubes attached to the body. Delmo disconnected the tubes and left. Later, the resident physician doing his rounds entered the ICU and, seeing the disconnected tubes, replaced them.
The patient survived. It turned out that the patient was Larry, as Oscar had been discharged from the hospital earlier. Delmo was charged with frustrated murder, qualified by evident premeditation and treachery as aggravating circumstances. Discuss the propriety of the charge. (4%)

2009 Bar Exam Questions - Mercantile Law

TRUE or FALSE. Answer TRUE if the statement is true, or FALSE if the statement is false. Explain your answer in not more than two (2) sentences. (5%)
[a] The Denicola Test in intellectual property law states that if design elements of an article reflect a merger of aesthetic and functional considerations, the artistic aspects of the work cannot be conceptually separable from the utilitarian aspects; thus, the article
cannot be copyrighted.
[b] If the Ombudsman is convinced that there is a violation of law after investigating a complaint alleging illicit bank deposits of a public officer, the Ombudsman may order the bank concerned to allow in camera inspection of bank records and documents.
[c] Even if the seller and the buyer in a sale in bulk violate the Bulk Sales Law, the sale would still be valid.
[d] Dividends on shares of stocks can only be declared out of unrestricted retained earnings of the corporation.
[e] A bank under receivership can still grant new loans and accept new deposits.

Atlantis Realty Corporation (ARC), a local firm engaged in real estate development, plans to sell one of its prime assets --- a three-hectare land valued at about P100-million. For this purpose, the board of directors of ARC unanimously passed a resolution approving the sale of the property for P75-million to Shangrila
Real Estate Ventures (SREV), a rival realty firm. The resolution also called for a special stockholders meeting at which the proposed sale would be up for ratification. Atty. Edric, a stockholder who owns only one (1) share in ARC, wants to stop the sale. He then commences a derivative suit for and in behalf of the corporation, to enjoin the board of directors and the stockholders from approving the sale.
[a] Can Atty. Edric, who owns only one (1) share in the company, initiate a derivative suit? Why or why not? (2%)
[b] If such a suit is commenced, would it constitute an intracorporate dispute? If so, why and where would such a suit be filed? If not, why not? (2%)
[c] Will the suit prosper? Why or why not? (3%)

Armando, a resident of Manila, borrowed P3-million from Bernardo, offering as security his 500 shares of stock worth P1.5-million in Xerxes Corporation, and his 2007 BMW sedan, valued at P2-million. The mortgage on the shares of stock was registered in the Office of the Register of Deeds of Makati City where Xerxes
Corporation has its principal office. The mortgage on the car was registered in the Office of the Register of Deeds of Manila. Armando executed a single Affidavit of Good Faith, covering both mortgages. Armando defaulted on the payment of his obligation; thus, Bernardo foreclosed on the two chattel mortgages. Armando filed suit to nullify the foreclosure and the mortgages, raising the following issues:
[a] The execution of only one Affidavit of Good Faith for both mortgages invalidated the two mortgages; (2%) and
[b] The mortgage on the shares of stocks should have been registered in the Office of the Register of Deeds of Manila where he resides, as well as in the stock and transfer book of Xerxes Corporation. (3%)
Rule on the foregoing issues with reasons.
[c] Assume that Bernardo extrajudicially foreclosed on the mortgages, and both the car and the shares of stock were sold at public auction. If the proceeds from such public sale should be P1-million short of Armando’s total obligation, can Bernardo recover the deficiency? Why or why not? (2%)
Antarctica Life Assurance Corporation (ALAC) publicly offered a specially designed insurance policy covering persons between the ages of 50 to 75 who may be afflicted with serious and debilitating illnesses. Quirico applied for insurance coverage, stating that he was already 80 years old. Nonetheless, ALAC approved his application. Quirico then requested ALAC for the issuance of a cover
note while he was trying to raise funds to pay the insurance premium. ALAC granted the request. Ten days after he received the cover note, Quirico had a heart seizure and had to be hospitalized. He then filed a claim on the policy.
[a] Can ALAC validly deny the claim on the ground that the insurance coverage, as publicly offered, was available only to persons 50 to 75 years of age? Why or why not? (2%)
[b] Did ALAC’s issuance of a cover note result in the perfection of an insurance contract between Quirico and ALAC? Explain. (3%)

Cecilio is planning to put up a grocery store in the subdivision where he and his family reside. To promote this proposed business venture, he told his wife and three children to send out promotional text messages to all the residents in the subdivision. Cecilio’s family members did as instructed, and succeeded in reaching, through text messages, more than 80% of the residents in the subdivision.
Is Cecilio habitually engaged in commerce even if the grocery store has yet to be established? Explain your answer. (3%)
Lorenzo drew a bill of exchange in the amount of P100,000.00 payable to Barbara or order, with his wife, Diana, as drawee. At the time the bill was drawn, Diana was unaware that Barbara is Lorenzo’s paramour. Barbara then negotiated the bill to her sister, Elena, who paid for it for value, and who did not know who Lorenzo was. On due date, Elena presented the bill to Diana for payment, but the latter promptly dishonored the instrument because, by then, Diana had already learned of her husband’s dalliance.
[a] Was the bill lawfully dishonored by Diana? Explain. (3%)
[b] Does the illicit cause or consideration adversely affect the negotiability of the bill? Explain. (3%)
Global Transport Services, Inc. (GTSI) operates a fleet of cargo vessels plying interisland routes. One of its vessels, MV Dona Juana, left the port of Manila for Cebu laden with, among other goods, 10,000 television sets consigned to Romualdo, a TV retailer in Cebu.
When the vessel was about ten nautical miles away from Manila, the ship captain heard on the radio that a typhoon which, as announced by PAG-ASA, was on its way out of the country, had suddenly veered back into Philippine territory. The captain
realized that MV Dona Juana would traverse the storm’s path, but decided to proceed with the voyage. True enough, the vessel sailed into the storm. The captain ordered the jettison of the 10,000 television sets, along with some other cargo, in order to lighten the vessel and make it easier to steer the vessel out of the path of the typhoon. Eventually, the vessel, with its crew intact, arrived safely in Cebu.
[a] Will you characterize the jettison of Romualdo’s TV sets as an average? If so, what kind of an average, and why? If not, why not? (3%)
[b] Against whom does Romualdo have a cause of action for indemnity of his lost TV sets? Explain. (3%)
Maharlikang Pilipino Banking Corporation (MPBC) operates several branches of Maharlikang Pilipino Rural Bank in Eastern Visayas. Almost all the branch managers are close relatives of the members of the Board of Directors of the corporation. Many undeserving relatives of the branch managers were granted loans. In time, the branches could not settle their obligations to depositors and creditors.
Receiving reports of these irregularities, the Supervising and Examining Department (SED) of the Monetary Board prepared a detailed report (SED Report) specifying the facts and the chronology of events relative to the problems that beset MPBC rural bank branches. The report concluded that the bank branches
were unable to pay their liabilities as they fell due, and could not possibly continue in business without incurring substantial losses to its depositors and creditors.
[a] May the Monetary Board order the closure of the MPBC rural banks relying only on the SED Report, without need of an examination? Explain. (3%)
[b] If MPBC hires you as lawyer because the Monetary Board has forbidden it from carrying on its business due to its imminent insolvency, what action will you institute to question the Monetary Board’s order? Explain. (3%)
When is there an ultra vires act on the part of [a] the corporation; [b] the board of directors; and [c] the corporate officers. (3%)
What are the so-called exempt securities under the Securities Regulation Code? (2%)

TRUE or FALSE. Answer TRUE if the statement is true, or FALSE if the statement is false. Explain your answer in not more than two (2) sentences. (5%)
[a] A loan agreement which provides that the debtor shall pay interest at the rate determined by the bank’s branch manager violates the disclosure requirement of the Truth in Lending Act.
[b] Under the Warehouse Receipts Law, a warehouseman loses his lien upon the goods when he surrenders possession thereof.
[c] The Howey Test states that there is an investment contract when a person invests money in a common enterprise and is led to expect profits primarily from the efforts of others.
[d] A document, dated July 15, 2009, that reads: “Pay to X or order the sum of P5,000.00 five days after his pet dog, Sparky, dies. Signed Y.” is a negotiable instrument.
[e] “A bank is bound to know its depositor’s signature” is an inflexible rule in determining the liability of a bank in forgery cases.
Gaudencio, a store owner, obtained a P1-million loan from Bathala Financing Corporation (BFC). As security, Gaudencio executed a “Deed of Assignment of Receivables,” assigning 15 checks received from various customers who bought merchandise from his store. The checks were duly indorsed by Gaudencio’s
The Deed of Assignment contains the following stipulation:
“If, for any reason, the receivables or any part thereof cannot be paid by the obligors, the ASSIGNOR unconditionally and irrevocably agrees to pay the same, assuming the liability to pay, by way of penalty, three percent (3%) of the total amount unpaid, for the period of delay until the same is fully paid.”
When the checks became due, BFC deposited them for collection, but the drawee banks dishonored all the checks for one of the following reasons: “account closed,” “payment stopped,” “account under garnishment,” or “insufficiency of funds.” BFC
wrote Gaudencio notifying him of the dishonored checks, and demanding payment of the loan. Because Gaudencio did not pay, BFC filed a collection suit.
In his defense, Gaudencio contended that [a] BFC did not give timely notice of dishonor (of the checks); and [b] considering that the checks were duly indorsed, BFC should proceed against the drawers and the indorsers of the checks. Are Gaudencio’s defenses tenable? Explain. (5%)
Ciriaco leased a commercial apartment from Supreme Building Corporation (SBC). One of the provisions of the oneyear lease contract states:
“18. x x x The LESSEE shall not insure against fire the chattels, merchandise, textiles, goods and effects placed at any stall or store or space in the leased premises without first obtaining the written consent of the LESSOR. If the LESSEE obtains fire insurance coverage without the consent of the LESSOR, the insurance policy is deemed assigned and transferred to the LESSOR for the latter’s benefit.”
Notwithstanding the stipulation in the contract, without the consent of SBC, Ciriaco insured the merchandise inside the leased premises against loss by fire in the amount of P500,000.00 with First United Insurance Corporation (FUIC).
A day before the lease contract expired, fire broke out inside the leased premises, damaging Ciriaco’s merchandise. Having learned of the insurance earlier procured by Ciriaco, SBC demanded from FUIC that the proceeds of the insurance policy be paid directly to it, as provided in the lease contract.
Who is legally entitled to receive the insurance proceeds? Explain. (4%)
XXX Corporation (XXX) and its sister company, YYY Corporation (YYY), are both under judicial receivership. The receiver has the option to sell all or substantially all of the properties of YYY to XXX, or simply merge the two corporations.
Under either option, the requirements under the Corporation Code have to be complied with. The receiver seeks your advice on whether the Bulk Sales Law will apply to either, or both, options. What will your advice be? Explain. (4%)
After disposing of his last opponent in only two rounds in Las Vegas, the renowned Filipino boxer Sonny Bachao arrived at the Ninoy Aquino International Airport met by thousands of heroworshipping fans and hundreds of media photographers. The following day, a colored photograph of Sonny wearing a black polo shirt embroidered with the 2-inch Lacoste crocodile logo appeared on the front page of every Philippine newspaper. Lacoste International, the French firm that manufactures Lacoste apparel and owns the Lacoste trademark, decided to cash in on the universal popularity of the boxing icon. It reprinted the photographs, with the permission of the newspaper publishers, and went on a world-wide blitz of print commercials in which Sonny is shown wearing a Lacoste shirt alongside the phrase “Sonny Bachao just loves Lacoste.”
When Sonny sees the Lacoste advertisements, he hires you as lawyer and asks you to sue Lacoste International before a Philippine court:
[a] For trademark infringement in the Philippines because Lacoste International used his image without his permission; (2%)
[b] For copyright infringement because of the unauthorized use of the published photographs; (2%) and
[c] For injunction in order to stop Lacoste International from featuring him in their commercials. (2%)
Will these actions prosper? Explain.
[d] Can Lacoste International validly invoke the defense that it is not a Philippine company and, therefore, Philippine courts have no jurisdiction? Explain. (2%)
On September 15, 2007, XYZ Corporation issued to Paterno 800 preferred shares with the following terms:
“The Preferred Shares shall have the following rights, preferences, qualifications, and limitations, to wit:
1. The right to receive a quarterly dividend of One Per Centum (1%), cumulative and
2. These shares may be redeemed, by drawing of lots, at any time after two (2) years from date of issue, at the option of the Corporation; x x x.”
Today, Paterno sues XYZ Corporation for specific performance, for the payment of dividends on, and to compel the redemption of, the preferred shares, under the terms and conditions provided in the stock certificates. Will the suit prosper? Explain. (3%)
Philippine Palaces Realty (PPR) had been representing itself as a registered broker of securities, duly authorized by the Securities and Exchange Commission (SEC). On October 6, 1996, PPR sold to spouses Leon and Carina one (1) timeshare of Palacio del Boracay for US$7,500.00. However, its Registration Statement became effective only on February 11, 1998 after the SEC issued a resolution declaring that PPR was authorized to sell securities, including timeshares.
On March 30, 1998, Leon and Carina wrote PPR rescinding their purchase agreement and demanding the refund of the amount they paid, because the Palacio del Boracay timeshare was sold to them by PPR without the requisite license or authority from the SEC. PPR contended that the grant of the SEC authority had the effect of ratifying the purchase agreement (with Leon and Carina) of October 6, 1996.
Is the contention of PPR correct? Explain. (3%)
Triple A Corporation (Triple A) was incorporated in 1960, with 500 founders’ shares and 78 common shares as its initial capital stock subscription. However, Triple A registered its stock and transfer book only in 1978, and recorded merely 33 common shares as the corporation’s issued and outstanding shares.
[a] In 1982, Juancho, the sole heir of one of the original incorporators filed a petition with the Securities and Exchange Commission (SEC) for the registration of his property rights over 120 founders’ shares and 12 common shares. The petition was supported by a copy of the Articles of Incorporation indicating the incorporators’ initial capital stock subscription. Will the petition be granted? Why or why not? (3%)
[b] On May 6, 1992, a special stockholders’ meeting was held. At this meeting, what would have constituted a quorum? Explain. (3%)
[c] What is a stock and transfer book? (1%)
One of the passenger buses owned by Continental Transit Corporation (CTC), plying its usual route, figured in a collision with another bus owned by Universal Transport, Inc. (UTI). Among those injured inside the CTC bus were: Romeo, a stow away; Samuel, a pickpocket then in the act of robbing his seatmate when the collision occurred; Teresita, the bus driver’s mistress who usually accompanied the driver on his trips for free; and Uriel, holder of a free riding pass he won in a raffle held by CTC.
[a] Will a suit for breach of contract of carriage filed by Romeo, Samuel, Teresita, and Uriel against CTC prosper? Explain. (3%)
[b] Do Romeo, Samuel, Teresita, and Uriel have a cause of action for damages against UTI? Explain. (3%)
[c] What, if any, are the valid defenses that CTC and UTI can raise in the respective actions against them? Explain. (3%)
Under the Securities Regulation Code, what is the Margin Trading Rule? (2%)

Amazing Grace - John Newton/Church Song

I have always wanted to write about this song. I clearly remember this was played for several times during the commemoration of the 9/11 attacks in the US which left thousand deaths.

I was a little younger when I heard my mo singing this song. Perhaps I was about 6 years old. She tried to teach this to us not really expecting that we'd get the tune and most definitely would understand its meaning. Looking through all that I have been through, I can only say it was amazing how I was saved.

I tend to look the other way and run when things don't go the way I plannned or expected them to be. I thought it was easier to run counter the things I abhor that are mostly the things I wasn't prepared for. I always wanted to be in charge that's why even if I am not really in charge, people think I must be in charge or they suspect me to be in charge despite the fact they know who is in charge of this life. I saw that, they didn't and to prove my point, I left the church. I went my own way, much to my regret, it made me suffer. Yes, I turned my back on my Jesus and now I'm found... really amazing.

Just sharing.

">Amazing Grace, how sweet the sound,
That saved a wretch like me.
I once was lost but now am found,
Was blind, but now I see.

T'was Grace that taught my heart to fear.
And Grace, my fears relieved.
How precious did that Grace appear
The hour I first believed.

Through many dangers, toils and snares
I have already come;
'Tis Grace that brought me safe thus far
and Grace will lead me home.

The Lord has promised good to me.
His word my hope secures.
He will my shield and portion be,
As long as life endures.

Yea, when this flesh and heart shall fail,
And mortal life shall cease,
I shall possess within the veil,
A life of joy and peace.

When we've been here ten thousand years
Bright shining as the sun.
We've no less days to sing God's praise
Than when we've first begun.

Amazing Grace - Aretha Franklin

Lost and Found

Time and Tide - Basia


She definitely enjoys lifetime free rent in my head and in my heart.

Ever experienced closing your eyes and the face you see is a familiar one, a familiar smile, a familiar place. It was not a dream, it was a picture that has surely found a spot in this small yet, highly convoluted brain. Like a camera ready to capture a moment once I close my eyes. It captures a picture... each time... I close... my eyes. Perhaps the picture has always been there, embedded even before I was born.

I want to think of it that way because up until now, the biggest spot in my heart she rightfully owned, whole-heartedly offerred, willfully accepted.

One moment it was you
Another, again it was you
Yet another moment was you
Yes because it has always been you.

I think of you once again
Whether my eyes are close or open
I remember you in silence
You and me I imagine.

Pardon my behavior
My feelings are cold often and
But as sunshine is sure
You and me forever and more.

It's hard for me to stop my heart
love never knows when the time is right
I don't want to hurt anybody
but can't help loving you

I never felt like this before
I know this is passion worth waiting for
let love take take its course
that's the only thing for us to do

We got time, oh baby, there's no rush
gonna be a better day for us
hang on and I will wait for you
our love will always stay as good as new

Time and tide
nothing and no one can stop us now
for better for worse
this time I'm sure it's gonna last
How can I stop my heart?
Love never knows when the time is right
don't want to hurt anybody
don't want to make them cry
don't want to make them cry

We got time, oh baby, there's no rush
gonna be a better day for us
hang on and I will wait for you
our love will always stay as good as new

Time and tide
nothing and no one can stop us now
for better for worse
this time I'm sure it's gonna last
How can I stop my heart?
Love never knows when the time is right
don't want to hurt anybody
don't want to make them cry
don't want to make them cry

Overdrive - Eraseheads

I learned how to drive when I was about 14 years old. I was already on my second year in high school.

Among my siblings, my dad gave me driving lessons first. I practiced inside our compound, in the yard. It was just a plain "atras-abante" thing, meaning the lesson was just driving first gear, moving forward, then back-up. I don't want to give you the impressin that our compound was really big. It was just enough to move forward and backward, while I get accustomed with gear-shifting. If my memory serves me right, my first high way drive was from our school to our house.

It was an adventure, really, because I was forced by my brother to drive it, otherwise, we will not eat lunch. I remember that was the story. Since I mastered first gear, I wasn't sure when or how will I get to second gear. I used to recal my dad saying hear the engine. Once the engine grows a little noisy, I have to gear up. So I did... until we reached home. Thank God!

Almost 2 decades later, I thought of myself as over-driven. I now have fears driving, I am no longer confident driving. I now enjoy being the passenger. Anyway, if I really have to drive, I would but given the other option, I'd chose another.

This is my translation
OVERDRIVE - Eraserheads
alam mo mayron akong pangarap sa buhay (You know I have a wish in life)
sana matupad na (I hope it would be granted now)

magda-drive ako hanggang Baguio (I will drive up to Baguio)
magda-drive ako hanggang Bicol (I will drive up to Bicol)
magda-drive ako hanggang Batangas (I will drive up to Batangas)
tapos magswi-swimming d'on sa beach (Then I'd swim in the beach)

isasama ko ang girlfriend ko (I'll invite my girlfriend)
isasama ko kahit sinong may gusto (I'll invite anyone who wants)
kahit may kasama siyang aso (Even if she brings her dog)
basta't meron siyang dalang sariling buto (As long as it brings its own bone)

magdadala ako ng pagkain (I will bring food)
burger fries tapsilog at siopao (Burger, fries, tapsilog* and siopas)

magda-drive ako hanggang Visayas (I will drive til Visayas)
magda-drive ako hanggang sa Mindanao (I will drive til Mindanao)

magda-drive ako buong taon (I will drive the whole year)
magda-drive ako habang buhay (I will drive my whole life through)
magda-drive ako hanggang buwan (I will drive up to the moon)
please please lang turuan nyo akong magdrive(Please, please, teach me how to drive)

gusto kong matutong magdrive (I want to learn how to drive, even if I don't have a car)
(kahit na wala akong kotse)

gusto kong matutong magdrive (I want to learn how to drive, even if I don't have the license)
(kahit na walang lisensya)
TAPSILOG is a breakfast favorite, a contracted word of the following:
TAPa - beef
SInangag - fried rice
itLOG - egg


Overdrive -

Because of you - Keith Martin

I was on my way home. I remembered when I was still in Manila, I loved this song. My friend and I even watched Keith Martin (side by side with Arnie Hidalgo, a local singer, sister of the equally talented singer Jeffrey Hidalgo) when he was the guest artist at Ratsky's (it's a bar in Manila apparently owned by the actor/singer Randy Santiago). The song was just so full of love... and so much so that I felt so hard with that song, there was a time I brushed it aside... Like I switch to the other radio station when this song is played. Imagine that!

When one is in love, at least I'm talking for myself, there are songs you play over and over and over again. I never get tired. I still play them until now. The same is not true with this song. I lived not hearing this song for more than 2 years. I heard it again the other night and so I remembered I used to love this song. Maybe I just got pissed off with the singer himself or I wasn't really impressed when I watched him that night. Either of the two.

But the song is really nice because someone changed my life... so that is because of you. Thank you.

If ever you wondered if you touched my soul, yes you do.
Since I met you I'm not the same. You bring life to everything I
do. Just the way you say hello. With one touch I can't let go.
Never thought I'd fall in love with you.

Because of you. My life has changed. Thank you for the love
and the joy you bring. Because of you I feel no shame. I'll tell
the world it's because of you.

Sometimes I get lonely and all I gotta do is think of you. You
captured something inside of me. You make all of my dreams
come true. It's not enough that you love me for me. You reached
inside and touched me internally. I love you best explains how
I feel for you.

Because of you. My life has changed. Thank you for the love
and the joy you bring. Because of you I feel no shame. I'll tell
the world it's because of you.

The magic in your eyes, true love I can't deny. When you hold
me I just lose control. I want you to know that I'm never letting
go. You mean so much to me, I want the world to see it's
because of you.

Because of you. My life has changed. Thank you for the love
and the joy you bring. Because of you I feel no shame. I'll tell
the world it's because of you. My life has changed. Thank you for the love and
joy you bring. Because of you I feel no shame.
I'll tell the world it's because of you

Because Of You - Keith Martin

2009 Bar Exam Questions - Taxation Law

Taxation Law
TRUE or FALSE. Answer TRUE if the statement is true, or FALSE if the statement is false. Explain your answer in not more than two (2) sentences. (5%)
[a] A law that allows taxes to be paid either in cash or in kind is valid.
[b] When the financial position of the taxpayer demonstrates a clear inability to pay the tax, the Commissioner of Internal Revenue may validly compromise the tax liability.
[c] The doctrine of equitable recoupment allows a taxpayer whose claim for refund has prescribed to offset tax liabilities with his claim of overpayment.
[d] A law imposing a tax on income of religious institutions derived from the sale of religious articles is valid.
[e] A false return and a fraudulent return are one and the same.
Enumerate the four (4) inherent limitations on taxation.
Explain each item briefly. (4%)
Melissa inherited from her father a 300-square-meter lot. At the time of her father’s death on March 14, 1995, the property was valued at P720,000.00. On February 28, 1996, to defray the cost of the medical expenses of her sick son, she sold the lot for P600,000.00, on cash basis. The prevailing market value of the
property at the time of the sale was P3,000.00 per square meter.
[a] Is Melissa liable to pay capital gains tax on the transaction? If so, how much and why? If not, why not? (4%)
[b] Is Melissa liable to pay Value Added Tax (VAT) on the sale of the property? If so, how much and why? If not, why not? (4%)
International Technologies, Inc. (ITI) filed a claim for refund for unutilized input VAT with the Court of Tax Appeals (CTA). In the course of the trial, ITI engaged the services of an independent Certified Public Accountant (CPA) who examined the voluminous invoices and receipts of ITI. ITI offered in evidence only the summary prepared by the CPA, without the invoices and the receipts, and then submitted the case for decision. Can the CTA grant ITI’s claim for refund based only on the
CPA’s summary? Explain. (4%)
Jessie brought into the Philippines a foreign-made luxury car, and paid less than the actual taxes and duties due. Due to the discrepancy, the Bureau of Customs instituted seizure proceedings and issued a warrant of seizure and detention. The car, then parked inside a pay parking garage, was seized and brought by government agents to a government impounding facility. The Collector of Customs denied Jessie’s request for the withdrawal of the warrant.
Aggrieved, Jessie filed against the Collector a criminal complaint for usurpation of judicial functions on the ground that only a judge may issue a warrant of search and seizure.

[a] Resolve with reasons Jessie’s criminal complaint. (4%)
[b] Would your answer be the same if the luxury car was seized while parked inside the garage of Jessie’s residence? Why or why not? (4%)
The Sangguniang Bayan of the Municipality of Sampaloc, Quezon, passed an ordinance imposing a storage fee of ten centavos (P0.10) for every 100 kilos of copra deposited in any bodega within the Municipality’s jurisdiction. The Metropolitan
Manufacturing Corporation (MMC), with principal office in Makati, is engaged in the manufacture of soap, edible oil, margarine, and other coconut oil-based products. It has a warehouse in Sampaloc, Quezon, used as storage space for the copra purchased in Sampaloc and nearby towns before the same is shipped to Makati. MMC goes to court to challenge the validity of the ordinance, demanding the refund of the storage fees it paid under protest. Is the ordinance valid? Explain your answer. (4%)

Kenya International Airlines (KIA) is a foreign corporation, organized under the laws of Kenya. It is not licensed to do business in the Philippines. Its commercial airplanes do not operate within Philippine territory, or service passengers
embarking from Philippine airports. The firm is represented in the Philippines by its general agent, Philippine Airlines (PAL), a Philippine corporation.
KIA sells airplane tickets through PAL, and these tickets are serviced by KIA airplanes outside the Philippines. The total sales of airline tickets transacted by PAL for KIA in 1997 amounted to P2,968,156.00. The Commissioner of Internal Revenue assessed KIA deficiency income taxes at the rate of 35% on its taxable income, finding that KIA’s airline ticket sales constituted income derived from sources within the Philippines. KIA filed a protest on the ground that the P2,968,156.00
should be considered as income derived exclusively from sources outside the Philippines since KIA only serviced passengers outside Philippine territory.
Is the position of KIA tenable? Reasons. (4%)
The City of Manila enacted Ordinance No. 55-66 which imposes a municipal occupation tax on persons practicing various professions in the city. Among those subjected to the occupation tax were lawyers. Atty. Mariano Batas, who has a law office in Manila, pays the ordinance-imposed occupation tax under protest.
He goes to court to assail the validity of the ordinance for being discriminatory. Decide with reasons. (3%)
Republic Power Corporation (RPC) is a government-owned and controlled corporation engaged in the supply, generation and transmission of electric power. In 2005, in order to provide electricity to Southern Tagalog provinces, RPC entered into an
agreement with Jethro Energy Corporation (JEC), for the lease of JEC’s power barges which shall be berthed at the port of Batangas City. The contract provides that JEC shall own the power barges and the fixtures, fittings, machinery, and equipment therein, all of which JEC shall supply at its own cost, and that JEC shall operate,
manage and maintain the power barges for the purpose of converting the fuel of RPC into electricity. The contract also stipulates that all real estate taxes and assessments, rates and other charges, in respect of the power barges, shall be for the account of RPC.
In 2007, JEC received an assessment of real property taxes on the power barges from the Assessor of Batangas City. JEC sought reconsideration of the assessment on the ground that the power barges are exempt from real estate taxes under Section 234
[c] of R.A. 7160 as they are actually, directly and exclusively used by RPC, a government-owned and controlled corporation.
Furthermore, even assuming that the power barges are subject to real property tax, RPC should be held liable therefor, in accordance with the terms of the lease agreement. Is the contention of JEC correct? Explain your answer. (4%)
ABCD Corporation (ABCD) is a domestic corporation with individual and corporate shareholders who are residents of the United States. For the 2nd quarter of 1983, these U.S.-based individual and corporate stockholders received cash dividends
from the corporation. The corresponding withholding tax on dividend income --- 30% for individual and 35% for corporate non-resident stockholders --- was deducted at source and remitted to the BIR.
On May 15, 1984, ABCD filed with the Commissioner of Internal Revenue a formal claim for refund, alleging that under the RP-US Tax Treaty, the deduction withheld at source as tax on dividends earned was fixed at 25% of said income. Thus, ABCD
asserted that it overpaid the withholding tax due on the cash dividends given to its non-resident stockholders in the U.S. The Commissioner denied the claim.
On January 17, 1985, ABCD filed a petition with the Court of Tax Appeals (CTA) reiterating its demand for refund.
[a] Does ABCD Corporation have the legal personality to file the refund on behalf of its non-resident stockholders? Why or why not? (3%)
[b] Is the contention of ABCD Corporation correct? Why or why not? (3%)

Raffy and Wena, husband and wife, are both employed by XXX Corporation. After office hours, they jointly manage a coffee shop at the ground floor of their house. The coffee shop is registered in the name of both spouses. Which of the following is
the correct way to prepare their income tax return? Write the letter only. DO NOT EXPLAIN YOUR ANSWER. (2%)
[a] Raffy will declare as his income the salaries of both spouses, while Wena will declare the income from the coffee shop.
[b] Wena will declare the combined compensation income of the spouses, and Raffy will
declare the income from the coffee shop.
[c] All the income will be declared by Raffy alone, because only one consolidated return is required to be filed by the spouses.
[d] Raffy will declare his own compensation income and Wena will declare hers. The income from the coffee shop shall be equally divided between them.
Each spouse shall be taxed separately on their corresponding taxable income to be covered by one consolidated return for the spouses.
[e] Raffy will declare his own compensation income and Wena will declare hers. The income from the coffee shop shall be equally divided between them.
Raffy will file one income tax return to cover all the income of both spouses, and the tax is computed on the aggregate taxable income of the spouses.

YYY Corporation engaged the services of the Manananggol Law Firm in 2006 to defend the corporation’s title over a property used in the business. For the legal services rendered in 2007, the law firm billed the corporation only in 2008. The corporation duly paid.
YYY Corporation claimed this expense as a deduction from gross income in its 2008 return, because the exact amount of the expense was determined only in 2008. Is YYY’s claim of deduction proper? Reasons. (4%)
In 1999, Xavier purchased from his friend, Yuri, a painting for P500,000.00. The fair market value (FMV) of the painting at the time of the purchase was P1-million. Yuri paid all the corresponding taxes on the transaction. In 2001, Xavier died. In
his last will and testament, Xavier bequeathed the painting, already worth P1.5-million, to his only son, Zandro. The will also granted Zandro the power to appoint his wife, Wilma, as successor to the painting in the event of Zandro’s death. Zandro died in 2007, and Wilma succeeded to the property.
[a] Should the painting be included in the gross estate of Xavier in 2001 and thus, be subject to estate tax? Explain. (3%)
[b] Should the painting be included in the gross estate of Zandro in 2007 and thus, be subject to estate tax? Explain. (3%)
[c] May a vanishing deduction be allowed in either or both of the estates? Explain. (3%)

Emiliano Paupahan is engaged in the business of leasing out several residential apartment units he owns. The monthly rental for each unit ranges from P8,000.00 to P10,000.00. His gross rental income for one year is P1,650,000.00. He consults you on
whether it is necessary for him to register as a VAT taxpayer. What legal advice will you give him, and why? (4%)
Miguel, a citizen and resident of Mexico, donated US$1,000.00 worth of stocks in Barack Motors Corporation, a Mexican company, to his legitimate son, Miguelito, who is residing in the Philippines and about to be married to a Filipino girlfriend. Mexico does not impose any transfer tax of whatever nature on all gratuitous transfers of property.
[a] Is Miguel entitled to claim a dowry exclusion? Why or why not? (3%)
[b] Is Miguel entitled to the rule of reciprocity in order to be exempt from the Philippine donor’s tax? Why or why not? (3%)

Ernesto, a Filipino citizen and a practicing lawyer, filed his income tax return for 2007 claiming optional standard deductions. Realizing that he has enough documents to substantiate his profession-connected expenses, he now plans to file an amended
income tax return for 2007, in order to claim itemized deductions, since no audit has been commenced by the BIR on the return he previously filed. Will Ernesto be allowed to amend his return? Why or why not? (4%)

A final assessment notice was issued by the BIR on June 13, 2000, and received by the taxpayer on June 15, 2000. The taxpayer protested the assessment on July 31, 2000. The protest was initially given due course, but was eventually denied by the
Commissioner of Internal Revenue in a decision dated June 15, 2005. The taxpayer then filed a petition for review with the Court of Tax Appeals (CTA), but the CTA dismissed the same.
[a] Is the CTA correct in dismissing the petition for review? Explain your answer. (4%)
[b] Assume that the CTA’s decision dismissing the petition for review has become final. May the Commissioner legally enforce collection of the delinquent tax? Explain. (4%)
A taxpayer received an assessment notice from the BIR on February 3, 2009. The following day, he filed a protest, in the form of a request for reinvestigation, against the assessment and submitted all relevant documents in support of the protest. On September 11, 2009, the taxpayer, apprehensive because he had
not yet received notice of a decision by the Commissioner on his protest, sought your advice. What remedy or remedies are available to the taxpayer? Explain. (4%)
Johnny transferred a valuable 10-door commercial apartment to a designated trustee, Miriam, naming in the trust instrument Santino, Johnny’s 10-year old son, as the sole beneficiary. The trustee is instructed to distribute the yearly rentals amounting to P720,000.00. The trustee consults you if she has to pay the annual
income tax on the rentals received from the commercial apartment.
[a] What advice will you give the trustee? Explain. (3%)
[b] Will your advice be the same if the trustee is directed to accumulate the rental income and distribute the same only when the beneficiary reaches the age of majority? Why or why not? (3%)
Masarap Food Corporation (MFC) incurred substantial advertising expenses in order to protect its brand franchise for one of its line products. In its income tax return, MFC included the advertising expense as deduction from gross income, claiming it as
an ordinary business expense. Is MFC correct? Explain. (3%)

2009 Bar Exam Quesitons - CIvil Law

The Bar Exam continues...

TRUE or FALSE. Answer TRUE if the statement is true, or FALSE if the statement is false. Explain your answer in not more than two (2) sentences. (5%)
[a] The doctrine of “processual presumption” allows the court of the forum to presume that the foreign law applicable to the case is the same as the local or domestic law.
[b] In reserva troncal, all reservatarios (reservees) inherit as a class and in equal shares regardless of their proximity in degree to the prepositus.
[c] An oral partnership is valid.
[d] An oral promise of guaranty is valid and binding.
[e] A dead child can be legitimated.

Dr. Lopez, a 70-year old widower, and his son Roberto both died in a fire that gutted their home while they were sleeping in their air-conditioned rooms. Roberto’s wife, Marilyn, and their two children were spared because they were in the province at the time. Dr. Lopez left an estate worth P20M and a life insurance policy in the amount of P1M with his three children --- one of whom is Roberto --- as beneficiaries.
Marilyn is now claiming for herself and her children her husband’s share in the estate left by Dr. Lopez, and her husband’s share in the proceeds of Dr. Lopez’s life insurance policy. Rule on the validity of Marilyn’s claims with reasons. (4%)

In December 2000, Michael and Anna, after obtaining a valid marriage license, went to the Office of the Mayor of Urbano, Bulacan, to get married. The Mayor was not there, but the Mayor’s secretary asked Michael and Anna and their witnesses to fill up and sign the required marriage contract forms. The secretary then told them to wait, and went out to look for the Mayor who was attending a wedding in a neighboring
When the secretary caught up with the Mayor at the wedding reception, she showed him the marriage contract forms and told him that the couple and their witnesses were waiting in his office. The Mayor forthwith signed all the copies of the marriage contract, gave them to the secretary who returned to the Mayor’s office. She then gave copies of the marriage contract to the parties, and told Michael and Anna that they were already married. Thereafter, the couple lived together as husband and wife, and had three sons. [a] Is the marriage of Michael and Anna valid, voidable, or
void? Explain your answer. (3%)
[b] What is the status of the three children of Michael and Anna? Explain your answer. (2%)
[c] What property regime governs the properties acquired by the couple? Explain. (2%)

Harry married Wilma, a very wealthy woman. Barely five (5) years into the marriage, Wilma fell in love with Joseph. Thus, Wilma went to a small country in Europe, became a naturalized citizen of that country, divorced Harry, and married Joseph. A
year thereafter, Wilma and Joseph returned and established permanent residence in the Philippines.
[a] Is the divorce obtained by Wilma from Harry recognized in the Philippines? Explain your answer. (3%)
[b] If Harry hires you as his lawyer, what legal recourse would you advise him to take? Why? (2%)
[c] Harry tells you that he has fallen in love with another woman, Elizabeth, and wants to marry her because, after all, Wilma is already married to Joseph. Can Harry legally marry Elizabeth? Explain. (2%)

Four children, namely: Alberto, Baldomero, Caridad, and Dioscoro, were born to the spouses Conrado and Clarita de la Costa. The children’s birth certificates were duly signed by Conrado, showing them to be the couple’s legitimate children. Later, one Edilberto de la Cruz executed a notarial document acknowledging Alberto and Baldomero as his illegitimate children with Clarita. Edilberto died leaving substantial properties. In the settlement of his estate, Alberto and Baldomero intervened claiming shares as the deceased’s illegitimate children. The legitimate family of Edilberto opposed the claim. Are Alberto and Baldomero entitled to share in the estate of Edilberto? Explain. (4%)

On December 1, 2000, Dr. Juanito Fuentes executed a holographic will, wherein he gave nothing to his recognized illegitimate son, Jay. Dr. Fuentes left for the United States, passed the New York medical licensure examinations, resided therein, and became a naturalized American citizen. He died in New York in 2007. The laws of New York do not recognize holographic wills or compulsory heirs.

[a] Can the holographic will of Dr. Fuentes be admitted to probate in the Philippines? Why or why not? (3%)
[b] Assuming that the will is probated in the Philippines, can Jay validly insist that he be given his legitime? Why or why not? (3%)

Ramon Mayaman died intestate, leaving a net estate of P10,000,000.00. Determine how much each heir will receive from the estate:
[a] If Ramon is survived by his wife, three full-blood brothers, two half-brothers, and one nephew (the son of a deceased full-blood brother)? Explain. (3%)
[b] If Ramon is survived by his wife, a half-sister, and three nephews (sons of a deceased full-blood brother)? Explain. (3%)

Jude owned a building which he had leased to several tenants. Without informing his tenants, Jude sold the building to Ildefonso. Thereafter, the latter notified all the tenants that he is the new owner of the building. Ildefonso ordered the tenants to vacate the premises within thirty (30) days from notice because he had other plans for the building. The tenants refused to vacate, insisting that they will only do so when the term of their lease shall have expired. Is Ildefonso bound to respect the lease contracts between Jude and his tenants? Explain your answer. (3%)

Before migrating to Canada in 1992, the spouses Teodoro and Anita entrusted all their legal papers and documents to their nephew, Atty. Tan. Taking advantage of the situation, Atty. Tan forged a deed of sale, making it appear that he had bought the
couple’s property in Quezon City. In 2000, he succeeded in obtaining a TCT over the property in his name. Subsequently, Atty. Tan sold the same property to Luis, who built an auto repair shop on the property. In 2004, Luis registered the deed of
conveyance, and title over the property was transferred in his name. In 2006, the spouses Teodoro and Anita came to the Philippines for a visit and discovered what had happened to their property. They immediately hire you as lawyer. What action or actions will you institute in order to vindicate their rights? Explain fully. (4%)
Rommel’s private car, while being driven by the regular family driver, Amado, hits a pedestrian causing the latter’s death. Rommel is not in the car when the incident happened.
[a] Is Rommel liable for damages to the heirs of the deceased? Explain. (2%)
[b] Would your answer be the same if Rommel was in the car at the time of the accident? Explain. (2%)

TRUE or FALSE. Answer TRUE if the statement is true, or FALSE if the statement is false. Explain your answer in not more than two (2) sentences. (5%)
[a] A clause in an arbitration contract granting one of the parties the power to choose more arbitrators than the other renders the arbitration contract void.
[b] If there is no marriage settlement, the salary of a “spouse” in an adulterous marriage belongs to the conjugal partnership of gains.
[c] Acquisitive prescription of a negative easement runs from the time the owner of the dominant estate forbids, in a notarized document, the owner of the servient estate from executing an act which would be lawful without the easement.
[d] The renunciation by a co-owner of his undivided share in the co-owned property in lieu of the performance of his obligation to contribute to taxes and expenses for the preservation of the property constitutes dacion en pago.
[e] A person can dispose of his corpse through an act inter vivos.
Emmanuel and Margarita, American citizens and employees of the U.S. State Department, got married in the African state of Kenya where sterility is a ground for annulment of marriage. Thereafter, the spouses were assigned to the U.S. Embassy in Manila. On the first year of the spouses’ tour of duty in the Philippines, Margarita filed an annulment case against Emmanuel before a Philippine court on the ground of her husband’s sterility at the time of the celebration of the marriage.
[a] Will the suit prosper? Explain your answer. (3%)
[b] Assume Emmanuel and Margarita are both Filipinos. After their wedding in Kenya, they come back and take up residence in the Philippines. Can their marriage be annulled on the ground of Emmanuel’s sterility? Explain. (3%)
Rafael, a wealthy bachelor, filed a petition for the adoption of Dolly, a one-year old foundling who had a severe heart ailment. During the pendency of the adoption proceedings, Rafael died of natural causes. The Office of the Solicitor General files a motion to dismiss the petition on the ground that the case can no longer
proceed because of the petitioner’s death.
[a] Should the case be dismissed? Explain. (2%)
[b] Will your answer be the same if it was Dolly who died during the pendency of the adoption proceedings? Explain. (2%)

Rodolfo, married to Sharon, had an illicit affair with his secretary, Nanette, a 19-year old girl, and begot a baby girl, Rona. Nanette sued Rodolfo for damages: actual, for hospital and other medical expenses in delivering the child by caesarean section; moral, claiming that Rodolfo promised to marry her, representing that he was single when, in fact, he was not; and exemplary, to teach a lesson to like-minded Lotharios.
[a] If you were the judge, would you award all the claims of Nanette? Explain. (3%)
[b] Suppose Rodolfo later on acknowledges Rona and gives her regular support, can he compel her to use his surname? Why or why not? (2%)
[c] When Rona reaches seven (7) years old, she tells Rodolfo that she prefers to live with him, because he is better off financially than Nanette. If Rodolfo files an action for the custody of Rona, alleging that he is Rona’s choice as custodial parent, will the court grant Rodolfo’s petition? Why or why not? (2%)
Sarah had a deposit in a savings account with Filipino Universal Bank in the amount of five million pesos (P5,000,000.00). To buy a new car, she obtained a loan from the
same bank in the amount of P1,200,000.00, payable in twelve monthly installments. Sarah issued in favor of the bank post-dated checks, each in the amount of P100,000.00, to cover the twelve monthly installment payments. On the third, fourth and fifth months, the corresponding checks bounced. The bank then declared the whole obligation due, and proceeded to deduct the amount of one million pesos
(P1,000,000.00) from Sarah’s deposit after notice to her that this is a form of compensation allowed by law. Is the bank correct? Explain. (4%)
Marciano is the owner of a parcel of land through which a river runs out into the sea. The land had been brought under the Torrens System, and is cultivated by Ulpiano and his family as farmworkers therein. Over the years, the river has brought silt and sediment from its sources up in the mountains and forests so that gradually the land owned by Marciano increased in area by three hectares. Ulpiano built three huts on this additional area, where he and his two married children live. On this same area, Ulpiano and his family planted peanuts, monggo beans and vegetables. Ulpiano also regularly paid taxes on the land, as shown by tax declarations,
for over thirty years.
When Marciano learned of the increase in the size of the land, he ordered Ulpiano to demolish the huts, and demanded that he be paid his share in the proceeds of the harvest. Marciano claims that under the Civil Code, the alluvium belongs to him as a
registered riparian owner to whose land the accretion attaches, and that his right is enforceable against the whole world.
[a] Is Marciano correct? Explain. (3%)
[b] What rights, if any, does Ulpiano have against Marciano? Explain. (3%)
Rosario obtained a loan of P100,000.00 from Jennifer, and pledged her diamond ring. The contract signed by the parties stipulated that if Rosario is unable to redeem the ring on due date, she will execute a document in favor of Jennifer providing that the ring shall automatically be considered full payment of the loan.
[a] Is the contract valid? Explain. (3%)
[b] Will your answer to [a] be the same if the contract stipulates that upon failure of Rosario to redeem the ring on due date, Jennifer may immediately sell the ring and appropriate the entire proceeds thereof for herself as full payment of the loan?
Reasons. (3%)

The Ifugao Arms is a condominium project in Baguio City. A strong earthquake occurred which left huge cracks in the outer walls of the building. As a result, a number of condominium units were rendered unfit for use. May Edwin, owner of one of the condominium units affected, legally sue for partition by sale of the whole project? Explain. (4%)
In 1972, Luciano de la Cruz sold to Chua Chung Chun, a Chinese citizen, a parcel of land in Binondo. Chua died in 1990, leaving behind his wife and three children, one of whom, Julian, is a naturalized Filipino citizen. Six years after Chua’s death, the
heirs executed an extrajudicial settlement of estate, and the parcel of land was allocated to Julian. In 2007, Luciano filed suit to recover the land he sold to Chua, alleging that the sale was void because it contravened the Constitution which prohibits the sale of private lands to aliens. Julian moved to dismiss the suit on
grounds of pari delicto, laches and acquisitive prescription. Decide the case with reasons. (4%)
[a] If Ligaya, a Filipino citizen residing in the United States, files a petition for change of name before the District Court of New York, what law shall apply? Explain. (2%)
[b] If Henry, an American citizen residing in the Philippines, files a petition for change of name before a Philippine court, what law shall apply? Explain. (2%)

Pinoy Ako - Orange and Lemons

This is the theme sound of the Philippine's version of Pinoy Big Brother, first edition/season. I am not really sure how it was titled because I really didn't have time watching it. I used to work in the call center and that means, working on a graveyard shift, when such TV Series was aired the same time I was busy on the phone -answering or dialling.

That is why this song is more of my call center account than that TV show. Some of my office mates manage to watch it during their day-offs. I was just listening to their stories. Nevertheless, our team in the call center performed during a Christmas Party in our office and this was our background music. It was awesome! Imagine showing off your moves (my team mates in the presentation) wearing a cowboy costume. Ahh! It was one of those best experiences during my Manila Adventures.

It was a costume party and guess who won best in costume for female employees? Right! None others. Hurray! I won! I will try to search for my pictures back then... I hope they are still available.

Here is the song and my translation.
Lahat tayo mayroon pagkakaiba madalang makikita na (Everyone of us has difference)
Iba't ibang kagustuhan ngunit isang patutunguhan (Different desires but only one direction)
Gabay at pagmamahal ang hanap ko (guidance and love/affection is my quest)
Pagbibigay ng halaga sa iyo (To give importance to you)
Nais mong ipakilala kung sino ka man talaga (You want to introduce who you really are)

Pinoy, ika'y Pinoy (Pinoy, you are Pinoy)
Ipakita sa mundo kung ano ang kaya mo (Show the world your abilities)
Ibang-iba Pinoy (Pinoy is very different)
Wag kang matatakot, ipagmalaki mo (Don't be afraid, be proud)
Pinoy ako, Pinoy tayo (I am Pinoy, we are Pinoys)

Ipakita mo ang tunay at kung sino ka (Show the real and who you truly are)
Mayroon masasama at maganda (There are bad and pretty)
Wala naman perpekto (Nobody is perfect)
Basta magpakatotoo (Just be real)
Gabay at pagmamahal ang hanap mo (Guidance and love is your quest)
Pagbibigay ng halaga sa iyo (what is important to you)
Nais mong ipakilala kung sino ka man talaga (You want to introduce who you truly are)

Pinoy, ika'y Pinoy (Pinoy, you are Pinoy)
Ipakita sa mundo kung ano ang kaya mo (Show the world your abilities)
Ibang-iba Pinoy (Pinoy is very different)
Wag kang matatakot, ipagmalaki mo (Don't be afraid, be proud)
Pinoy ako, Pinoy tayo (I am Pinoy, we are Pinoys)

Talagang ganyan ang buhay (Life is really like that)
Dapat ka nang masanay (You should get accustomed to it)
Wala rin mangyayari kung laging nakikibagay (Nothing will happen if you always comform)
Ipakilala ang iyong sarili (Introduce yourself)
Ano man sa iyo ang mangyari lagi mong iisipin (WHatever happens to you, always remember)
Kayang kayang gawin (You can do it)

Pinoy, ika'y Pinoy (Pinoy, you are Pinoy)
Ipakita sa mundo kung ano ang kaya mo (Show the world your abilities)
Ibang-iba Pinoy (Pinoy is very different)
Wag kang matatakot, ipagmalaki mo (Don't be afraid, be proud)
Pinoy ako, Pinoy tayo (I am Pinoy, we are Pinoys)

Pinoy Ako (Minus One) - Orange & Lemons

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