Case Digest - Taxation

Commissioner of Customs vs Milwaukee IndustriesGRN- 135253 December 9, 2004Sandoval-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...

God Gave Me You - Bryan White

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....

Case Digest - Local Taxation

Mactan Cebu (MCIAA) vs. MarcosGR 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...

Case Digest - Taxation

Obillos et al vs. CIR/CAGRN – L68118 October 29, 1985Aquino, 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:...

Case Digest - Labor Law

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...

Di Lang Ikaw - Juris

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...

I'm Almost Over You - Sheena easton

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...

In the Eyes of a Child - Air Supply

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...

Case Digest - Business Organization

Infante vs. CunananG.R L-5180 August 31, 1953Bautista 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...

Stop in the name of love - Diana Ross, Sister Act 2

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!...

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