Commissioner of Customs vs Milwaukee Industries
GRN- 135253 December 9, 2004
Sandoval-Gutierrez, J.:

Facts:
Milwaukee Industries is engaged in the importation of steel billets and manufactures of them into plates, sheets, pipers, rods etc. for local market of Feb 1, 1994, the steel billets arrived a representative of customs broker for Milwaukee presented to customs inspector a shipside permute and it took 6 days to discharge the cargo. The cargo was transported to the warehouse of respondent but “under guard” until a valid delivery permit was presented. Custom Intelligence and Investigation Division questioned the shipment for being transformed without import entry or payment of duties and taxes. Respondent settled the account while Special Assistant to petitioner was instructed to accept payment and facilitate release of the shipment. North understanding the acceptance and respondent’s payment district collection proceed with the seizure and forfeiture proceedings. Commissioner of Customs affirmed the district collector’s decision. CTA reversed.

Issue:
Whether or not the shipment was released to respondent and that respondent failed to comply with customs requirements to justify seizure and for failure of shipment.

Ruling:
CTA found and held that at the time of the transfer to Milwaukee’s factory, the same was not released but merely transformed or discharged under continuous customs guarding. Since the shipment was merely transfer under the custody of the BOC for all legal intents and purposes.
Section 1202 of TCC provides “Importation is deemed terminated upon payment of the duties, taxes and other charges due upon the articles…and the legal permit for withdrawal shall have been granted.
The seizure proceeding must fail.





R.V Marzan Freight vs. CA/ Shiela’s Manufacturing
GRN 128064

Facts:
Philfire issued insurance policy to R.V Marzan, owner of a customs bonded warehouse. Shiela’s manufacturing engaged in the garment business, the consignee of raw materials from Taiwan. The BOC treated the materials as subject to ordinary import taxes and were not immediate released to respondent. The consignee failed to file the requisite import entry and to claim the cargo.BOC authorized petitioners for stripping and safekeeping after 5 months, notice of abandonment giving respondents 15 days from notice to file entry the file cargoes without prejudice to right of the consignee to redeem articles cargoes would redeemed abandoned and be sold at public auction. After a month the declaration of abandonment has become final and executory but before inventory and sale public auction of goods the warehouse was burned. Philfire paid 12,000.00 for the warehouse. After the Lapse of more than 2 years from the arrival of the cargo, the private respondent filed a complaint for damaged before RTC. Petitioner arrived that there is no private of Contract between them since the cargo was received from BOC and that respondent failed to claim the cargo, pay taxes thus not entitled to insurance proceeds.

Issue:
Whether or not the trial court had jurisdiction to review and declare ineffective the declaration of the BOC in abandonment proceedings and that the government ipso facto became the owner thereof.

Ruling:
The declaration that the cargo was abandoned for the failure to file the import entry was ineffective because notice of proceedings of abandonment was not given to the consignee. Evidently, the resolution of this issue is within the exclusive competence of the District Collector of Customs, the Commissioner of Customs and within the appellate jurisdiction of CTA.
The rule has RTC has no review powers over such proceedings is anchored upon the policy of placing un necessary hindrance on the government drive not only to prevent smuggling and other frauds upon customs, but more importantly, to render effective and efficient the collection of import and export duties due the State, which enables the government to carry out the functions it has been instituted to the perform. The trial court should have dismissed the complaint without prejudice to the right of the private respondent to ventilate the issue before the Commissioner of the Customs and/or CTA.



Terminal Facilities TEFASCO/ Vs. PPA
GRN 135826 February 27, 2002
De Leon, Jr. &:

Facts:
Tefasco proposed to construct as specialized terminal complex with part facilities and a provision for sport services in Davao City. On May 7, 1976, PPA accepted the projects TOCs and was authorized to start work. Tefasco contracted dollar lessons concern from private commercial institution abroad to construct its specialized facilities and long after the ground breaking, PPA passed a resolution which imposed a construction; PPA issued another permit the provision of which states that 10% of arrastre and stevedoring gross income and 100% wharf age and berthing charges be given as government share it had paid and for damage as a result of alleged illegal exaction from its clients of 100% berthing and wharf age fees. RTC ruled for Tefasco.

Issue:
Whether or not the collection of 100% wharf age fees and berthing charge are valid.

Ruling:
The authorization for a Tefasco to construct a port was truly a binding construct between the parties. It was a 2-way advantage for both parties which were the consideration for the contract. The right- privilege dechotomy came to an end when courts realized that individuals should not be subjected to the unfettered whims of government officials to withhold privileges previously given them.
In as much as the part is privately owned and maintained, we rule that applicable rate for imported or exported articles loaded or unloaded thereat is not more than 100% but only 50%.
As regards berthing charges, the Court’s opinion is that only vessels berthing at the national ports arte liable for berthing fees. The Berthing fees imposed upon vessels berthing are national ports are applied by the national government for the maintenance ports. The national ports does not maintain municipal ports which are solely maintain by private entities or municipalities. Thus, PPA erred in collecting berthing fees.




Nestle Philippines, Inc. vs. CA
GRN 134114 July 6, 2001
De Leon, Jr. &:

Facts:
CTA Dismissed petitioners motion to grant refund on allegedly overpaid impost duties, on its various importations of milk and milk products in the amount of 5M. Petitioners were assessed customs duties and advance sales taxes by Collector of Customs for each separate importations on the basis of the published Home Consumption Value. Petitioners paid the same but under protests. On October 1986, petitioner finally failed a claim for refund of before BIR and the following day, filed the petition for review with CTA which ordered BIR to refund P 4,489 representing the overpaid advance and Sales Taxes. The refund for alleged overpaid customs duties amounting to P 5.008M were left with the collector of customs undecided after almost 6 years. On Aug 22, 1990, petition filed a petition for review with CTA dismissed for what of jurisdiction. Case was filed with CA on certiorari (Rule 45) but dismissed for CTA jurisdiction is not concurrent with the appellate jurisdiction of Commissioner since there was no decision yet from Collector from Customs.

Issue:
Whether or not petitioner is entitled for alleged overpayment of customs duties on importations thus be remanded to CTA for further review.

Ruling:
We find that the recommended remand of the case to CTA is warranted. For the proper verification and determination of the factual basis and merits of this petition and in order that the ends of substantial justice and fair play my be sub served. Tariff and Customs Code provides that in all claims for refund of customs duties are paid and upon receipts of such claims is mandated to verify the same by the record of his office. In such claim is found correct and in accordance with law, the collector shall certify the same to the commissioner with his recommendation together with all the necessary papers and documents.
Solutio indebt it’s misplaced because there is no factual showing that the collection was more than what is required of the petitioner when it made the importations. There is no factual finding yet that petitioner is indeed entitled to its claim of overpayment and if how much is he entitled.



CIR vs. Wyeth Suaco Lab
GRN-76281 September 30, 1991

Facts:
An investigation and examination of the books of accounts of Wyeth disclosed that Wyeth was paying royalties to Wyeth International and have also declared cash dividends on September 27, 1973 and these were paid on October 3, 1973. It allegedly failed to remit withholding tax at source and accrued royalties resulting to tax deficiency. Assessment notice were received on December1974 whereas letters/reply were sent on Feb 1975 protesting assessment and requesting their cancellation or withdrawal. On December 10, 1979 petitioner rendered a decision reducing the assessment of withholding tax at source. There after, petitioner issued a warrant of distrait of personal; property and warrant of levy real property. CTA decided in favor of respondent ratiocinating that an assessment of any internal revenue tax within the 5 years period of limitation may be collected by distrait of personal property and warrant of levy of real property. CTA decided in favor of respondent ratiocinating that an assessment of any internal revenue tax within the 5 years period of limitation may be collected by distained or levy by a proceeding in count but only if begun within 5 years after the assessment of the tax.

Issue:
Whether or not the right to collect deficiency tax at source and sales tax liabilities from private respondent is barred by prescription.

Ruling:
Settled is a rule that the prescription period provided by law to make collection by distrait or levy by proceeding in court is interrupted once a tax payers requests of reinvestigation or reconsideration of assessment when Wyeth, through SGV and Co protests the assessment and sought its reconsideration on Feb 1975, the prescription period was interrupted. This period started to run again when the BIR served the final assessment of Wyeth on Jan 2, 1980. Since the warrant of distrait and levy were served on Wyeth on March 12, 1980 then only about for months of the five year prescriptive period was used.

I want to share with you an entry by one of my friends. Read on...

Each and every one of us is created to be different from each other. We have different ideas, philosophies in life, hobbies likes and dislikes. For example is me, I have my own kind of lifestyle, ideals and so on. And I have lot of things that I wanted to pursue in life. Like music, I love music. That is why I have this favorite song which I always wanted to hear every time I wake up. I even use it as an alarm tone of my phone. This song is entitled “God Gave Me You” by Bryan White. Every time I hear this song it will always make me pause and reflect. It is so meaningful that it takes away all the troubles I had in mind and always give peace in my heart.

Lyrics of the song from http://www.sing365.com/music/lyric.nsf/God-Gave-Me-You-lyrics-Bryan-White/CF014EB82E30231D48256910001E41E8

God gave me you

By: Bryan White

or all the times I felt cheated, I complained
You know how I love to complain
For all the wrongs I repeated, though I was to blame
I still cursed that rain
I didn't have a prayer, didn't have a clue
Then out of the blue

God gave me you to show me what's real
There's more to life than just how I feel
And all that I'm worth is right before my eyes
And all that I live for though I didn't know why
Now I do, 'cause God gave me you

For all the times I wore my self pity like a favorite shirt
All wrapped up in that hurt
For every glass I saw, I saw half empty
Now it overflows like a river through my soul
From every doubt I had, I'm finally free
I truly believe

God gave me you to show me what's real
There's more to life than just how I feel
And all that I'm worth is right before my eyes
And all that I live for though I didn't know why
Now I do, 'cause God gave me you

In your arms I'm someone new
With ever tender kiss from you
Oh must confess
I've been blessed

God gave me you to show me what's real
There's more to life than just how I feel
And all that I'm worth is right before my eyes
And all that I live for though I didn't know why (didn't know why)
Now I do (I finally do), 'cause God gave me you (God gave me You)

God gave me you

Mactan Cebu (MCIAA) vs. Marcos

GR 120082 September 11, 1996 261 SCRA 667

Davide Jr., .: (CJ)

FACTS:

Mactan Cebu International Airport Authority (MCIAA) was created to “principally undertake to economical, efficient and effective control, management and supervision of the Mactan International Airport… and such other airports as may be established in the province of Cebu…” Section 14 of its charter excempts the Authority from payment of realty taxes but in 1994, the City Treasurer demanded payment for realty taxes on several parcels of land belonging to the other. MCIAA filed a petition in RTC contending that, by nature of its powers and functions, it has the same footing of an agency or instrumentality of the national government. The RTC dismissed the petition based on Section 193 & 234 of the local Government Code or R.A. 7160. Thus this petition.

ISSUE:

Whether or not the MCIAA is excempted from realty taxes?

RULING:

With the repealing clause of RA 7160 the tax exemption provided. “All general and special in the charter of the MCIAA has been expressly repeated. It state laws, acts, City Charters, decrees, executive orders, proclamations and administrative regulations, or part of parts thereof which are inconsistent with any of the provisions of the Code are hereby repeated or modified accordingly.” Therefore the SC affirmed the decision and order of the RTC and herein petitioner has to pay the assessed realty tax of its properties effective January 1, 1992 up to the present.

Jesus Estanislao vs. Amado Costales

GRN 96516 May 8, 1991 / 196 SCRA 853

Gancayco, J.:

FACTS:

The Sanggunian Panglungsod passed ordinance No 44 of Zamboanga City. The same was sent to the Minister of Finance where it was found out to contravenes Section 19 of the local Tax Code. The authority of the city is limited to the imposition of a percentage tax on the gross sales or receipts of said production. The tax being imposed in the ordinance is based on the output or production and not on the gross sales or receipts as authorized under the local tax code. The city Mayor of Zamboanga questioned such decision of the Finance Minister and the lower court ruled in favor of the former by reason of prescription. The ordinance imposed P0.01 per liter of softdrinks produced, manufactured and or bottled within the territorial jurisdiction of the City of Zamboanga.

ISSUE:

Whether or not Ordinance No. 44 contravenes the Local Tax Code of 1974.

RULING:

The court ruled that the tax ordinances issued by the local autonomy is governed by the Local Tax Code of 1974 as it was stated in Section 64 (a) thereof all existing tax ordinances of provinces, cities, municipalities and barrios shall be deemed ipso facto nullified on June 30, 1974. The court also clarified that the 120 days that lapsed before the Minister of Finance acted on the ordinance did not render the action inoperative due to prescription. Even if the Secretary of Finance failed to review or act on the ordinance within 120 days, it does not follow as a legal consequence thereof that an otherwise invalid ordinance is thereby validated. It does not also mean that the Secretary can no longer act by suspending and/or revoking an invalid ordinance even after the lapse of 120 day period.

Phil Petroleum Corporation vs. Mun of Pililia, Rizal

GR 90776 June 3, 1991 / 198 SCRA 82

Paras, J.:

Facts:

Petitioner, Philippine Petroleum Corporation (PPC) owns and maintains an oil refinery conducting business within the municipality of Pililia, Rizal. P.D. 231 or the local tax code of 1973 provide for the Municipality of impose taxes on business any article of commerce. Thereafter, Provincial Circular 26-73 was issued directing all provincial, City and municipal treasurers to refrain from collecting any local imposed in petroleum products. In 1974, P.D. 426 amended certain provisions of P.D. 231. The municipality of Pililia, through Municipal Tax ordinance 1, S-1974, imposed tax on business. In the RTC, respondent received a favorable decision, directing herein petitioner to pay the tax and fees impose unto it. Petitioner contended that Provincial Arcular 26-73 suspended the effectively of local tax ordinances of the local tax code.

ISSUE:

Whether or not Provincial Circular No. 26-73 supersedes the provisions of P.D. 231 as amended by P.D. 426?

RULING:

The court ruled in the negative, stating that “in case of discrepancy between the basic law and on implementing rule or regulation, the former prevails.” P.D. 426, amending the local tax code repealed P.C. No. 26-73 and 26-A73 where section 19 of which stated “the municipality may impose taxes on business… manufacturers importers or producers of any article of commerce of whatever kind or nature…”

Thus, the order of the lower court was affirmed by SC with certain modification. In the case at bar, the provisions of the local tax code of 1974 supersedes P.C. 26-73, likewise upholding the constitutional right granted to local autonomy to imposed taxes.

Jardine Davies Insurance vs. Aliposo

GRN 118900 February 27, 2003

Callejo, Sr. J.:

FACTS:

Makati enacted Municipal Ordinance 92-072 which provides for the schedule of real estate, business and franchise taxes in Makati. PRCI appealed the ordinance with the DOJ assailing invalidity due to lack of public hearing, in violation of RA 7160. DOJ declared it null and void while pending appeal to SC, Makati continued to implement the ordinance. Petitioner Jardine paid its deficiency taxes without any protest. In 1995, Jardine requested for tax credit or refund which Makati denied reasoning that until nullified by final judgment of competent court, the ordinance remained in full force & effect. RTC dismissed petitioner’s case ruling that plaintiff’s cause of action has prescribed. Petition for review under Rule 45 was filed.

ISSUE:

Whether or not a protest must first be filed before an action for refund/credit in instituted.

RULING:

As a general precept, a taxpayer may file a complaint assailing the validity of the ordinance and praying for a refund of its overpayments without first filing a protest to the payment of taxes due the ordinance. However, petitioner was prescribed from filing its complaint with RTC for the reason that petitioner failed to appeal to Sec. of the Justice within 30 days from affectivity of ordinance as provided by Sec 187, RA 7160.

Failure of taxpayer to interpose the requisite appeal to DOJ is fatal to its complaint for a refund. Any delay in implementing tax measures would be to the detriment of the public. It is for this reason that protests over tax ordinances are required to be done within certain time frames. Moreover, petitioner even paid without any protest the amounts of taxes assessed by respondents as provided for in the ordinance. The complaint was a mere afterthought.

Lim vs CA/PP

GRN L- 48134-37 October 18, 1990

Fernan, J.:

Facts:

Petitioner Spouses (Lim) were engaged in a Lendership business. A Raid was made on their promises and seized were business and accounting records which served as bases for an investigation by BIR. Findings reveal that income tax filed for 1958/1959 were false or fraudulent. BIR referred the case to Manila for investigation and prosecution. RTC found spouses guilty but Emilio Lim died and CA resolved that counsel petitioners should inform the court as to who are the heirs of Emilio.

Issue:

Whether or not the civil obligation arising from the crime charged was extinguished by his death.

Ruling:

Indubitably, petitioners had filed false and fraudulent income tax returns for the years 1958 and 1959 by non-disclosure of sales in the aggregate amount of P 2,197,742.92 thereby depriving the government in the amount of P 1,237,190.55 representing deficiency income taxes inclusive of interest, surcharges and compromise penalty for the late payment. Considering it occurred in the 50’s the defraudation was on a massive scale. It is clear that criminal conviction for a violation of any penal provision in the tax code does not mount at the same time to a decision for a payment of the unpaid taxes in as much as there is no specific provision in the tax code prior to its amendment. The trial court did not order the payment of the unpaid taxes as a part of the sentence. The supervening death of Emilio has extinguished his liability with regard to the pecuniary penalty of fine imposed on the deceased.

The crime of filling false return can be considered discovered only after the manner of commission and the nature and extent of the fraud have been definitely ascertained. It was only Oct. 10, 1967 when the BIR rendered its decision holding that there was no ground for the reversal of the assessment and therefore required the petitioners to pay deficiency taxes that the tax infractions were discovered.

Yamane vs BA Lepanito Condominium Corp.

GRN: 154993, October 25,2005

Tinga, J.:

Facts;

The Condominium is authorized to collect regular assessments from its members for operating expenses, capital, and expenditures on the common areas and other special assessment as provided for in its CBL on Dec. 15, 1998, the corporation sought for the legal basis of said assessment Yamane responded that the corporation is in engaged in the business and that the collection of dues has for its ends a better marketable prices for occupants who would in the future sell their units. RTC concluded that the activities of the corporation fall squarely under the definition of business under Sec 13 of LGC, and thus subject to local business taxation.

Issue:

Whether or not a Local government unit can impel a condominium corporation to pay business taxes.

Ruling:

The power of Local Government units to impose taxes within its territorial jurisdiction derives from the constitution. Section 143 of LGC specifically enumerates several types of business on which municipalities and cities may impose taxes but none refers to case at bar. In fact, nowhere in is there any citation by city treasurer as to the legal authority upon which the collection of business tax from corporation was based.

To subject a corporation to a business taxes, its activities must fall within the definition of business provided in local government Code. We can Elicit from condominium act that condominium corporation is precluded by statistic from engaging in corporate activities other than the holding of common areas, the administration of the condominium project and other acts necessary, incidental or convenient to the accomplishment of such purposes. There is no contemplation of business and the assessment appears to be solely based on corporation’s collection of assessment from unit owners which was used to defray expense of the condominium.

Obillos et al vs. CIR/CA
GRN – L68118 October 29, 1985
Aquino, J.:

FACTS:
Petitioners sold the lots they inherited from their father and derived a total profit of P33,584 for each of them. They treated the profit as capital gain and paid an income tax thereof. The CIR required petitioners to pay corporate income tax on their shares, .20% tax fraud surcharge and 42% accumulated interest. Deficiency tax was assessed on the theory that they had formed an unregistered partnership or joint venture.

ISSUE:
Whether or not partnership was formed by the siblings thus be assessed of the corporate tax.

RULING:
Petitioners were co-owners and to consider them partners would obliterate the distinction between co-ownership and partnership. The petitioners were not engaged in any joint venture by reason of that isolated transaction.

Art 1769… the sharing of gross returns does not of itself establish a partnership, whether or not the persons sharing them have a joint or common right or interest in any property from which the returns are derived. There must be an unmistakable intention to form partnership or joint venture.

Mobil Philippines vs. City Treasure of Makati
GRN 154092 July 14, 2005
Quisumbing, J.:

FACTS:
Petitioner’s office was located in Makati City when it filed an application with the City Treasurer for retirement of business within Makati as it moved its business to Pasig City, on September 1998. After evaluation, petitioner was assessed business tax in the amount of P1,898,106.96. Petitioner paid the tax under protest and in 1999, claimed a refund therefrom. RTC denied the petition for refund ratiocinating that… the payments made by mobil in 1998 are payments for business tax for 1997 which occurred in January of 1998.

ISSUE:
Whether or not the business taxes paid in 1998, business taxes for 1997.

RULING:
Business taxes imposed in the exercise of police power for regulatory purposes are paid for the privilege of carrying on a business in the year the tax was paid. It is paid at the beginning of the year as a fee to allow the business to operate for the rest of the year. The business taxes paid n the year 1998 is for the privilege of engaging in business for the same year. Thus we find that the respondent erroneously treated the assessment and collection of business tax as if it were income tax, by rendering an additional assessment of P1,331,638.84 for the revenue generated for the year 1998.

PFDA vs. CA/Navotas

GRN 150301 October 2, 2007

Azcuña, J.:

FACTS:

Respondent Navotas assessed real estate taxes due from petitioner PFDA for the period 1981-1990 on properties under its jurisdiction, management and operation located inside the Navotas Fishing Port Complex. The assessed taxes remained unpaid, the complex was scheduled for a public auction. Despite DOF’s order to make an ocular inspection of said complex, respondent municipality proceeded with the sale. RTC issued writ of preliminary injunction enjoining Navotas from proceeding with the auction. RTC subsequently dismissed the case, ratiocinating that: “assailing the validity of the tax assessments of the NFPC propertiers is not the proper recourse of the plaintiff but to pay first the assessments under protest and then raise the same on appeal to the LBAA, then to CBAA then ultimately to CTA. CA affirmed the ruling.”

ISSUE:

Whether or not petitioner is liable to pay the assessed tax.

RULING:

“Common limitations to the taxing power of LGU’s are those… taxes, fees, charges of any kind on the national government, its agencies and instrumentalities, and local government units.” This does not apply when the beneficial use of the government property has been granted to a taxable person. Thus, as a rule, PFDA, being an instrumentality of the national government, is exempt from real property tax but the exemption does not extend to the portions of the NFPC that were leased to taxable or private persons and entities for their beneficial use. NFPC cannot be sold at public auction in satisfaction of the tax delinquency assessments made by the municipality on the entire complex. The land on which the NFPC property sits is a reclaimed land, which belongs to the state.

FELS ENERGY vs. BATANGAS

GRN 168557 February 16, 2007

Callejo, J.:

FACTS:

Power energy leased its power barge to NPC for a period of 5 years. In the agreement, NPC was made to shoulder any tax expenses related to the power barge then Polar assigned its rights to FELS. Batangas assessed the property and FELS referred the matter to NPC pursuant to the Agreement. NPC sought reconsideration to Provincial Assessor but was denied. LBAA affirmed provincial assessor while CBAA found the power barges exempt from real property tax, consequently reversed its own ruling. FELS & NPC separately filed a petition for review before CA.

ISSUE:

Whether or not local assessor has the jurisdiction to entertain any request for a review or readjustment.

RULING:

The appropriate forum where the aggrieved party may bring his appeal is the LBAA as provided by law. It follows that the 60-day period for making the appeal to LBAA runs without interruption.

If the taxpayer fails to appeal in due course, the right of the local government to collect the taxes due with respect to the taxpayer’s property becomes absolute upon the expiration of the period to appeal. Also, failure of taxpayer to question the assessment in the LBAA renders the assessment of the local assessor final, executory and demandable, thus precluding the taxpayer from questioning the correctness of the assessment, or from invoking any defense that would re open the question of its liability on the merits.

Dgigitel vs. Pangasinan

GRN 152 534 February 23, 2007

Chico-Nazario, J:

FACTS:

Pangasinan filed a petition for Mandamus, Collection of Sum of Money and Damages against Digitel on March 1, 2000. LGC withdrew any exemption from payment of a tax on businesses enjoying a franchise and authorized LGU’s to impose a franchise tax, on business enjoying a franchise within its territorial jurisdiction. (Sec 137, RA 7160) under Provincial Ordinance, Digitel was granted a provincial franchise but was required to pay franchise & real property taxes. Pangasinan likewise enacted “The Real Property Tax Ordinance of 1992” and technically expanded the application of franchise to include machineries and other improvements, thereinafter exempted to Digitel. Since 92, 93 & 94, Digitel allegedly had a franchise tax deficiency which hasn’t been paid since the start of its operation. In 1995, congress passed RA 7925, “The public Telecoms Policy Act Section 23 provided: for the application to any previously granted telecoms franchises of any advantage granted under existing franchise.”

ISSUE:

Whether or not Digitel is entitled to the exemption from the payment of provincial franchise tax in view of RA 7925.

RULING:

Prior to the enactment and effectivity of its legislative franchise, with only a provincial franchise to speak of, Digitel did not enjoy any exemption from payment of franchise and real property taxes. The word exemption as used in RA 7925 pertains to an exemption from regulatory or reporting requirements of the DOTC or the NTC and not to the grantee’s tax liability. In many resolved cases, the Court ruled that

“when exemption is claimed, it must be shown indubitably to exist… a well-founded doubt is fatal to the claim. It is only when the terms of the concession are too explicit to admit fairly of any other, construction that the preposition can be supported.”

On whether Congerss may lift the taxing power of LGU, Court said: “the grant of taxing powers to LGU’s under LGC does not affect the power of Congress to grant exemptions to certain persons, pursuant to a declared national policy. The legal effect of that in interpreting statutory provisions on municipal corporations. Congress exempted real property tax on those properties actually, exclusively and direcdtly used by DIGITEL in the pursuit of its franchise.”

Reyes vs. CA

GRN 118233 December 10, 1999

Quisumbing; J.: en banc

FACTS:

San Juan, MM implemented several tax ordinances and on May 1993, petitioners filed an appeal to DOJ assailing the constitutionality of these ordinances because they were promulgated without a public hearing. Secretary dismissed the case for having been filed out of time, under Sec. 187, RA 7160. CA affirmed.

ISSUE:

Whether or not the constitutional validity of Sec 187 of LGC to could be raised for the first time on appeal.

RULING:

Petitioners claim that the alleged failure of San Juan to conduct public hearing, ordinances were inoperative and that no prescriptive 30-day period to question the validity of the ordinance could toll to bar appeal to DOJ. The provisions of Sec 187, RA 7160 are set to prevent delays as well as enhance the orderly and speedy discharge of judicial functions. In the instant case, it is our view that failure of petitioners to appeal to the Secretary of Justice within 30 days as required by RA 7160 is fatal to their case. On the issue of its validity, the constitutionality of an act of Congress will not be passed upon by the Court unless at the first opportunity, that question is properly raised and presented in an appropriate case, and is necessary to determination of the case, particularly where the issue of constitutionality is very lis mota presented.

Naguiat/Clark Field Taxi vs. NLRC

G.R. No. 116123 March 13, 1997

Panganiban, J:

FACTS:

CFTI under the management of Sergio Naguiat, a co-owner of the corporation operated a taxi business within the Clark Airfield. Due to the phase out of the US Military bases in the Philippines, taxi operation ceased and reasoned great financial losses and lost business opportunity. Private respondents claimed that CFTI and Sergio F. Naguiat be joined as indispensable party whose liability is joint and several.

ISSUE:

Whether or not Naguiat Enterprise is solidarily liable for the obligation of CFTI to its terminated taxi drivers.

RULING:

The labor arbiter found that individual respondents were regular employees of CFTI who received wages on a boundary or commission basis. Labor-only contracting exist where 1) the person workers to an employer does not have substantial capital investment in the form of tools, equipment, machinery and work premises among others; and 2) the workers recruited and placed by such person are performing activities which are directly related to the principal business of employer. There was no substantial basis to hold that Naguiat Enterprise is an indirect employer of individual respondents much less labor only contractor.

UST Faculty union vs. Bitonio, BLR/Mariño

GRN 131235 November 16, 1999

Panganiban, J.:

FACTS:

Private respondent Mariño et al are duly elected officer of UST faculty. The union has a 5-year CBA with its employer and is set to expire on May 31,1998. On September 21, 1996, Sec Gen of the union posted a general assembly announcement to be held on October 5, 1996. Various UST club presidents requested a general faculty assembly thus union and non-union faculty members convened. New set of officers were elected, violative of the CBL and that GA was held with the attendance of non-union members. Current union officers were served with a notice to vacate the union office as new set of offices were already elected. CBA was likewise ratified by an overwhelming majority. Mad-Arbiter declared the election conducted was violative of the union’s CBL. BLR Director Bitonio upheld the decision with a ruling that the CBL which constituted the covenant between the union and its members, could not be suspended during the general assembly of all faculty members, since it had not been authorized by the union.

ISSUE:

Whether or not the public respondent committed grave abuse of discretion in refusing to recognize the officers “elected” during the general assembly.

RULING:

Self-organization is a fundamental right guaranteed by the constitution and labor Code. Corollary to this right is the prerogative not to join, affiliate with or assist a labor union. Therefore, to become a union member, an employee must not only signify the intent to become one but also take some positive steps to realize that intent. The procedure for union membership is usually embodied in the union’s CBL. An employee who becomes a union member acquires the rights and the concomitant obligations that go with the new status and becomes bound by the union’s rules and regulations.

v Union election – hold pursuant to the union’s CBL, and the right to vote in it is enjoyed only by union members.

v Certification election – is the process of determining, thorough secret ballot, the sole and exclusive bargaining agent of the employees in the appropriate bargaining unit for the purpose of collective bargaining the purpose to ascertain whether or not a majority of the employees wish to be represented by a labor organization and by which particular labor organization.

Jardin vs. NLRC

GRN 119268 February 23, 2000

Quisumbing, J.:

FACTS:

Petitioners were drivers of Goodman Taxi and were collected an average of P400 as boundary plus 30 pesos for car wash fee. The drivers heard that Goodman management would raise the car wash fee and the latter planned to form a union. Upon learning of their plan, private respondent refused to let petitioners drive their taxicab for few days. Petitioners filed illegal dismissal and illegal collection wash fee. LA dismissed the complaint NLRC reversed the decision ratiocinating that as employees, their dismissal must be for just cause and after due process. 2^nd motion, decision again reversed.

ISSUE:
whether or not an employer-employee relationship exists.

RULING:

Complainants are taxi drivers on boundary system but in determining if employer-employee relationship exists, the four-fold test is applied: power of selection of employees; payment of wages; power of dismissal; and power to control the employees. Petitioners are undoubtedly employees of the respondent because taxi drivers perform activities which are usually necessary or desirable in the usual business or trade of their employer. Thus an employee illegally dismissed shall be entitled to reinstatement without loss of seniority rights and other privileges and to his full backwages inclusive of allowances, and to his other benefits or their monetary equivalent computed at the time his compensation was withheld from him up to the time his actual reinstatement.

- Prior to March 21, 1989, employees illegally dismissed are entitled to backwages up to 3 years without deduction or qualification.

- After RA 6715, granted full backwages of allowances & other benefits…

FULL BACKWAGES – without deducting from backwages the earnings derived elsewhere during the period of his illegal dismissed.

Kiokloy vs. NLRC

GRN L 54334 January 22, 1986

Cuevas, J

Facts:

Union was certified by the BLR as the sole and exclusive bargaining agent of the rank and file employees. On December 1978, the union furnished the Company 2 copies of its proposed CBA. Company did not reply and its attempt to bring the company to the bargaining table, led to deaf ears. The union filed a notice of strike with BLR on ground of unresolved economic issues. Conciliation proceedings then followed during the 30 day statutory cooling-off period. No conciliation was reached and prompted by Company’s frequent request for postponement, NLRC rendered decision a declaring company guilty of ULP and the draft proposed of CBA having found to be reasonable, was declared collective agreement which should govern the relationship of parties.

Issue:

Whether or not company committed unfair labor practice.

Ruling:

Collective bargaining which is defined as a negotiation towards collective agreement, is designed to established the relationship of labor and management, and to create a climate of sound and stable industrial peace.

The company is guilty of ULP since it has been established that

1.) Respondent was a duly certified bargaining agent;

2.) It made a definite request to bargain;

3.) The Company made no counter proposal which conclusively indicate lack of sincere desire to negotiate.

Even during the compulsory arbitration before the NLRC, company’s approach and attitude stalling the negotiation by a series of postponement, non appearance at a hearing conducted and undue delay in submitting in its financial statement, lead to no other conclusion except that it is unwilling to negotiate and reach an agreement with the union.

As laid down in the Herald Delivery case, “ULP is committed when it is shown that the respondent employer, after having proposed by union, did not even bother to submit an answer or reply.”

Employee Representation Meralco vs. Quisumbing

GRN 127 598 January 27, 1999

Ynares-Santiago, J

Facts:

The court directed the parties to execute of CBA incorporating the terms among which are the following modifications:

Wages; P 1,900 for 1995-96

Retroactibility: December 28, 1996- December 27, 1999

Dissatified, some members of the union filed a motion for intervention/reconsideration. Petitioner warns that if the wage increase of P 2, 200 per month as ordered is allowed, it would pass the cost covering such increase to the consumer through an increase rate of electricity. On the retroactivity of the CBA arbitral award, the parties reckon the period as when retraction shall commence.

Issue:

Whether or not retroacting of arbitral awards shall commence at such time as granted by Secretary.

Ruling:

In St. Luki’s Medical vs. Torres, a deadlock developed during CBA negotiations between management unions. The Secretary assumed jurisdiction and ordered the retroaction of the CBA to the date of expiration of the previous CBA. The Court rationale thus: In the absence of a specific provision of law prohibiting retroactive of the affectivity of arbitral awards issued by the Secretary pursuant to Art. 263 (9) of the Labor Code, public respondent is deemed vested with plenary and discretionary powers to determine the effectivity thereof.

In general, a CBA negotiated within six months after the expiration of the existing CBA retroacts to the day immediately following such date and if agreed thereafter, the affectivity depends on the agreement of the parties. On the other hand the law is silent as to the retroactivity of a CBA arbitral award or that granted not by virtue of the mutual agreement but by intervention of the government. In the absence of the CBA, the Secretary’s determination of the date of retroactivity as part of his discretionary powers over arbitral awards shall control.

Whereof, the arbitral award shall retroact from December 1, 1995 to November 3, 1997: and the award of wage is increased from 1900 to P 2,000.00.

Liberty Flour Mills Emp vs. Liberty Flour

GRN- 58768 December 29, 1989

CRUZ: J

Facts:

On February 6, 1974, respondent Philippines Labor Alliance Council (PLAC) and Liberty Flour entered into a 3-year CBA effective January 1, 1974 providing for a daily wage increase of P2 for 1974 P1 for 1975 and P1 for 1976. The parties also agreed to establish a union shop by imposing “membership in good standing for the duration of CBA” as a condition for continued employment of workers: PLAC 525. A similar complaint was filed on March 4 1975 this time by petitioners who apparently were wearing away from PLAC. Evarists and Biascon, after organizing a union filed for a certification election among rank- and file employees. PLAC them impelled the two for disloyalty and demanded their dismissal by the responded company, who compelled on May 20, 1975. The claims for E- COLa was dismissed as it was already absorbed by the wage increase. The termination case in relation to back wages was also dismissed.

Issue:

Whether or not E-cola was absorbed in the wage increased and won dismissal of Evaristo and Biascon was illegal.

Ruling:

The company agreed to grant the emergency allowance even before the obligation was imposed by the government (P.D 525). What the petitioner claim there is being made to waive the additional allowances but the truth is they are not entitled to because they are already enjoying the stipulated increase.

As with the case of illegal dismissed the CBA concurred on 1974 was certifiable and in fact certified in April 11, 1975 while the two were dismissed on May 20, 1975. Evidence show that after the cancellation of the registration certificate of the federation of Democratic Labor Unions. No other union contested the exclusive representation of the PLAC. Consequently there was no more legal impediment that stood on the way of its validity and enforceability of the provisions of the collective bargaining agreement entered into by and between Respondent Corporation and Respondent Corporation and respondent union once it was dully entered into a signed by the parties a collective bargaining agreement becomes effective as between the parties regardless of won the same has been certified by BLR.

We were in the house of a pediatrician the other day when this song played.

I can't help but notice how the doctor reacted to it's tune and lyrics so I thought, this could be nice.

Hearing the song, I was saddened because it talks about parting ways... after the love has gone. The doctor is inlove but couldn't make it up because of a very pressing situation. I think medical field is a very busy profession. Now, I realized that most of the doctors here in the Philippines inter-marry, meaning there are a lot of doctor couples. It must be a tight relationship or perhaps they are just too busy in their profession that they find it hard to find love interest outside their field.

That's a good sign though because the couple will be able to share their interest or ideals even friends who are in the same field.

At the onset of medicine practitioners enrolling in nursing school I wonder if both, the couple, would like to be classmates and become a nurse. Geesh, I don't know what I am talking about here. I don't know also what is the meaning of this song's lyrics. All I know is that the singers want to say goodbye, no third part whatsoever, just goodbye.

My thoughts! Thanks for the time!

"Di Lang Ikaw" (Not only you or not you alone) by Juris
Words by Juris
Music by Aiza Seguerra

Pansin mo ba ang pagbabago? (Do you notice the changes?)
Di matitigan ang iyong mga mata (I cannot look into your eyes)
Tila di na nananabik (doesn't seem excited)
Sa iyong yakap at halik (with your hug and kiss)
Sana'y malaman mo hindi sinasadya (Hope you will not this is not intentional)
Kung ang nais ko ay maging malaya (If my desire is to be free)

Chorus:
Di lang ikaw (Not only you)
Di lang ikaw ang nahihirapan (Not you alone is having difficulty)
Damdamin ko rin ay naguguluhan (My feelings is likewise confused)
Di lang ikaw (Not only you)
Di lang ikaw ang nababahala (Not you alone is worried)
Bulong ng isip wag kang pakawalan (whisper of my head not to let you go)
Ngunit puso ko ay kailangan kang iwan (but my heart has to leave you)

Pansin mo ba ang nararamdaman (You notice the feeling)
Di na tayo magkaintindihan (We can no longer understand each other)
Tila hindi na maibabalik (It seemed hard to bring back)
Tamis ng yakap at halik (sweetness of hug and kiss)
Maaring tama ka lumalamig ang pagsinta (You may be right, infatuation becomes cold)
Sana'y malaman mong di ko sinasadya (Hope you'll now it's not intended)
*Repeat Chorus

Di hahayaang habang buhay kang saktan (I won't let you get hurt for life)
Di sasayangin ang iyong panahon (I won't waste your time)
Ikaw ay magiging Masaya (You will be happy)
Sa yakap at sa piling ng iba (with hug and kiss of another)

I did not see an old friend, I just remember an old song, the very first song why this blogsite was born: "I'll Say Goodby for the Two of Us by Expose"

I just want to hear the song again so I went over youtube and played it. Beside it is a list of related videos or songs and this song came up.

I thought I was over that song but when sentimental moments bite, I can't help but recall. Then I asked "Did I get over you?"

It turned out just right now, not yet. Sometimes I do, but not now... because I know you still hate me for saying goodbye!

Okay, enough emotions. Til next entry!

=========

I'm Almost Over You
Sheena Easton

I saw an old friend of our's today
She asked about you, i didn't quite know what to say
Heard youv'e been making the rounds 'round here
While i've been trying to make tears disapear

Chorus:
Now im almost over you
I've almost shook these blues
So when you come back around
After painting the town
You'll see im almost over you...

You're such a sly one with a cold cold heart
Maybe leavin came easy, but it tore me apart
Time heals all wounds they say and i should know
Coz it seems like forever,
But im letting you go

(chorus)

I can forgive you and soon i'll forget all my shattered dreams
Although you left me with nothing to show
But all misery

( chorus )

When you come back around, after painting the town,
You'll see im almost over you...

I just arrived from a Sunday service in our church. This song was cited by the parish priest when we was delivering a sermon about childlike attitude.

In the Philippines, we celebrate the Feast of the Sto. Nino (Baby Jesus) and this celebration was held today, together with a mass. As part of our service, we sang as a choir for the celebration.

As a kid, I know I have heard of this song before; there have been different versions rendered for this song and regardless of who the artists were, this is such a meaningful song.

At the mass a while ago, I remembered my baby who was with his grandparents for the weekend. But he's back home now, playing with my things, messing up everything... time to play with this child now.

thanks for the time!

Lyrics of the song
In the Eyes of a Child

When you look to the past for life's long hidden meaning
For the dreams and the plans made in your youth
Does the thrill to achieve match the warm hidden feeling
That lies so still and lives in you


In the eyes of a child there is joy, there is laughter
There is hope, there is trust, a chance to shape the future
For the lessons of life there is no better teacher
Than the look in the eyes of a child


You've found the place to walk the path you've chosen
You'll never miss the world you left behind
When life gives life, it's happiness unbroken
When you give love, it's love you'll find


In the eyes of a child there is joy, there is laughter
There is hope, there is trust, a chance to shape the future
For the lessons of life, there is no better teacher
Than the look in the eyes of a child


In the eyes of a child, there is joy, there is laughter
There is hope, there is trust, a chance to shape the future
For the lessons of life, there is no better teacher
Than the look in the eyes of a child


In the eyes of a child, there is joy, there is laughter
There is hope, there is trust, a chance to shape the future
For the lessons of life, there is no better teacher
Than the look in the eyes of a child

More lyrics:
http://www.lyricsfreak.com/a/air+supply/the+eyes+of+a+child_20004964.html

Infante vs. Cunanan
G.R L-5180 August 31, 1953
Bautista Angelo, J:

Facts:
Infante was the owner of the Land and with a house built on it. Cunanan and Mijares were contracted to sell the property from which they would receive commission. Noche agreed to purchase the lot but Infante informed C & M about her change of mind to sell the lot and had them sign a document, stating that their authority to sell was already cancelled. Subsequently, Infante sold the lot & house to Noche. Defendants herein demanded for their commission. RTC ordered Infante to pay commission, CA affirmed.

Issue:
Whether or not petitioner was duty bound to pay commission not withstanding that authority to sell has been cancelled.

Pascual and Dragon vs. CIR and CTA

GRN- 78133 October 18, 1988

Gancayco, &.

Facts:

Petitioners bought to proceeds the following year. The 2 parcels were sold on 1970. Realizing profits from the sale petitioners filed capital gains tax. However, defendants assessed petitioners with deficiency tax corporate income taxes.

Issue:

Whether or not petitioners formed and unregistered partnership thereby assessed with corporate income tax.

Ruling:

By the contract of partnership two or more persons bind themselves to0 contribute money, property or industry to a common fund with the intention of dividing the profits among themselves. In the presents cases, there is no evidence that the petitioners into an agreement to contribute MPI to a common fund and that they intend to divide profits among themselves the petitioners purchased parcels of land and became co-owner thereof. Their transaction of selling the lots was an isolated case. The character of habituality peculiar to the business transactions for the purpose of gained was not present.

The sharing of return does not in itself established a partnership whether or not the persons sharing there’s have a joint or common right or interest in the property. There must be a clear intent to form partnership, the existence of juridical personality deferent from the individual partners, and the freedom of each party to transfer or assign the whole property.

Goguilay and Partnership vs. Sycip et. Al.

GRN L-1184 July 26, 1960

Reyes J& L: &

Facts:

Tan Sin and Goguilay into a partnership in business of buying and selling real state properties. Partners stipulated that Tan Sin will be the managing partner and that heirs shall represent the deceased partnership incurred debts and Tan Sin died, he was represents the deceased partner should the 10 years lifetime of the partnership has not yet expired. When the partnership incurred debts and Tan Sin will be managing partnership has not yet expired. When the partnership incurred and Tan Sin died, he has represented by his widow. In order to satisfy the partnerships debts the widow sold the properties to defendant. Goquilay opposed the sail assailing that widow has no authority to do so, without his Kn.

Issue:

Whether or not the consent of the other partner way necessary to perfect the sale of the partnership properties.

Riling:

First, Goquilay is stopped from asserting that upon the death of Tan Sin, his management of partnership affairs had also been terminated.

He was stopped in the same that after the death of Tan Sin, the partnership affairs from 1945 to 1949. It is only when the sale with the defendant that the authority of the widow was questioned.

It is a well settled rule that third persons. Are not bound in entering into a contract with any of the two partners, the ascertain whether or not his partner with whom the transaction is made has the consent of the other partner. The public need not make inquiries as to the agreement had between the partners. Its knowledge has enough that it is contracting with the partnership which is represented by one of the managing partners.

Business Organization

Singson vs. Isabela Sawmill

GRN L- 27343 February 28, 1979

Fernadez, J

Facts:

Isabela Sawmill was formed by partners Saldajeno, Lon and Timoteo. Withdraw from the partnership and after dissolution, L and T continued the business still under the name Isbel Sawmill. The partnership is indebted to various creditors and that Sheriff sold the assets of Isabela Sawmill to s and was subsequently sold to a separate company.

Issue:

Whether or not Isabela Sawmill ceased to be a partnership and that creditors could no longer demand payment.

Ruling:

On dissolution, the partnership is not terminated but continues until the winding up of the business. It does not appear that the withdrawal of S from the partnership was published in the newspapers. The Apelles and the public had a right to expect the public had a right to expect that whatever credit they extended to L & T doing business. In the name of the partnership could be enforced against the partnership of said partnership. The judicial foreclosure of the chattel mortrage executed in the favor of S did not relieve her from liability to the creditors of the partnership.

It may be presumed S acted in good faith, the Apelles also acted in good faith in extending credit to they partnership. Where one of the two innocent persons must suffer, that persons must suffer, that person who gave occasion for the damages to be caused must bear the consequences.

Business Organization- Partnership

Sardane vs. CA Acojedo

GRN- L 47045 November 22, 1980

Regalads, J

Facts:

Sardane executed promissory notes in the amount of P 5, 217.25 because of failure to pay; acojedo brought an action for collection of sum of money. MTC granted the petition but RTC reversed upholding reason that the existed partnership between the 2, which could them vary the meaning of the promissory notes. RTC concluded the PN involved were merely receipts for the contributions to said partnership and upheld the claim that there was ambiguity in the PN hence; parol evidence was allowable to contradict the terms of the represented loan contract.

Issue:

Whether or not partnership exited

Ruling:

Even if evidence other that PN may be admitted to alter the meaning conveyed thereby, still the evidence is insufficient to prove that a partnership existed between the private parties. In the fact that he had received 50% of the net profits does not conclusively establish that he was a partner of acojeda. Article 1769 NCC explicitly provides that the receipts of the person of a share of the profits of a business is a prima farcies evidence that he is a partner in the business, no such profits were received in payment as wages of an employee.

Ruling:
A principal may withdraw the authority given to an agent at will .But respondents agreed to cancel the written authority given to them upon assurance by petition that should property be sold to Noche, they would be given commission.

That petitioner had changed her mind even if respondents had found a buyer who was willing to close the deal, is a matter that would not give rise to a legal consequences if respondents agree to call off to transaction in difference to the request of the of the petitioner. Petitioner took advantage of the services of respondent. But believing that she could evade payment of their commission, she induced them to sign the deed of cancellation. This act of submission cannot serve as basis for petitioner to escape payment of the commission agreed upon.


Business Org. – Agency
Genevieve Lim vs. Florencio Saban
G. R 163720 December 16, 2004
Tinga, J:

Facts:
Ybñez, owner of a lot entered into an Agency agreement with Saban authorizing the latter to look for a buyer of the Lot, with 200k as selling price which he can mark up to cover commission and transfer expenses. Saban sold the lot to Lim in the amount of 600k. Lim issued four checks to Saban but Ybañez asked Lim to cancel said checks and pay the remaining amount directly to Ybañez. Saban filed a case against Ybañez and Lim. Pending case, Ybañez died without being substituted. RTC dismissed Saban’s complaint, the four checks issued by Lim were stale and non-negotiable and the Latter was absolved. CA reversed the decision.

ISSUE:
Whether or not as agent, Saban is entitled to receive his commission and Lim should pay the same.

RULING:
The court affirms the CA’s finding that agency was not revoked since Ybañez requested that Lim stop payment of the checks payable to Saban only after the consummation of the sale. At that time, Saban had already performed his obligation as agent when the Deed of Absolute Sale was executed. To deprive Saban of his commission subsequent to the sale which was consummated through his efforts would be a breach of his contract of agency.

The logical conclusion of Court is that Lim changed her mind in agreeing to purchase the lot at 600k after talking to Ybañez and realizing that Saban’s commission was higher than the share of the owner. It was sufficient to conclude Ybañez and Lim connived to deprive Saban of his commission by dealing with each other directly and reducing the price and leaving nothing to compensate Saban for his effort.

Partnership

Tocao vs. CA and Nenita Anay 365 SCRA 463

G.R 127405 October 4, 2000

Ynares-Santiago, J:

Facts:

Respondent met the petitioner through Belo. Petitioner Tacao conveyed her desire to enter into a joint venture with her and Anay is to be the marketing head of local distribution of kitchen wares, the former to finance the business. Anay was made to receive commissions based on her performance, as verbally agreed upon by her and Belo, the latter acting as the guarantor of Geminesse enterprise.

In 1887, Belo signed a memorandum granting 37% commission to Anay for her business transaction. Two days after, Anay discovered that she was in effect no longer the head of marketing and had been barred from holding office.

Issue:

Whether or not Anay was an employee or partner of Tocao and thus entitled to damages.

Ruling:

The RTC and CA found the partnership between petitioners and private respondent exists based on the facts presented. This amount be determined by S.C

To be considered as a judicial personality, a partnership must fulfill these requisites: 1) two or more persons bind themselves to contribute money, property or industry to a common fund; (2) intention on the part of the partners to divide profits among themes selves. Where no immovable le property in involved, an oral agreement will suffice to create partnership. Thus, a subject he to action for damages because by the mutual agency that arises in a partnership, the doctrine of delectus personae allows the partners to have the power although not necessarily the right to dissolve the partnership.

· In 2001, SC issued a resolution, modifying its decision regarding as a partner to firm because he merely acted as a guarantor. As for the award of damages to Anay, the decision was sustained.

I know this is a song about love... about serious relationships but this was the first song that came to my mind when I felt how the world would stop.

Did the world actually stop? That may be your question right now. And my answer to that is: Yes! The world will indeed stop in the name of love, or because of it.

That's what exactly how I felt when I realized that due to my negligence or perhaps over confidence, my baby fall from the stairs, as a result - a bump in his forehead. I imagined the worst! Who wouldn't? I'd rather hurt myself than hurt a little boy, much less a 15 month old toddler under my care, I consider my own!

I realized... what the world could offer me will not be enough if my baby's condition worsened. I really thought of the extremes and realized further that I will not exchange material things, including my time, for my baby. I told myself I have to be with him all the way, as much as I can.

Let me share with you the remedies I applied with that big lump on his head.

First, I immediately grabbed a frozen object from our freezer. I learned later on that it was a frozen sausage inside the plastic bag. I tried to put them on his forehead because that's what I learned since childhood. When something gets bumped, it has to be applied with ice or something cold.

My beloved sister was on the rescue as well. She told me to put that "cool fever" (I think that was a brand name of a silicon like material to be placed on a baby's forehead when they have fever) inside the ref. After 30 minutes with ice on his forehead, i placed the cool fever with the hope that the bump would swell down. To my delight, it did! (Please note that during that time, I was searching in the internet about the remedy in such cases. Likewise, it was the first time that my sister and I saw a bump as big as my baby's and our cool fever remedy was an experiment but I was glad it did help.)

The "cool fever" thing made the bump disappear, except the blood clot or i think the medical people call that hematoma. (Sounds scary to me) I still placed that cool fever on his forehead even after 2 days and his forehead seems all well to me, or at least that's what every mom would hope for. After two weeks, all I can see or feel from his forehead is a slight bump probably due to veins or tissues that were damaged during the fall.

I hope I would be able to help you with the above remedy, just in case, but I hope you can prevent your babies from any fall. They said it's a natural occurrence, especially with baby boys and I rejoice on that thought but if I can only turn back time, I would have prevented that accident.

I just want to let you know how much I love my baby boy and nothing would seem to matter to me if he, or any of my loved ones, be ever hurt again.

For the sake of this blog, I am posting here the lyrics of the song I copied from lyriczz.com.


Stop in the name of love, before you break my heart.

Verse1:
Baby baby i'm aware of where you go
each time you leave my door
i watch you walk down the street
knowing your other love you'll meet
but this time before you run to her leaving me all alone and hurt

think it over( haven't i been good to you?)
think it over( haven't i been sweet to you?)

chorus:
stop in the name of love before you break my heart
stop in the name of love before you break my heart
think it over
think it over

verse2:
i known of your, your secluded nights
i've even seen her maybee once or twice
but is her sweet expression
worth more then my love and affection?
but this time before you leave my arms
and rush off to her charm

think it over(haven't i been good to you?)
think it over(haven't i been sweet to you?)

Chorus:
stop in the name of love before you break my heart
stop in the name of love before you break my heart
think it over
think it over

verse3:
i've tried so hard, hard to be patient
hoping you would stop this infatuation
but each time you are together
i'm so afraid of losing you for ever

chorus:
stop in the name of love before you break my heart(baby think it over)
stop in the name of love (think it over baby)before you break my heart(oooh think it over baby)