Statutory Construction – Expressio Unius est Exclusio Alterius
San Pablo Manufacturing Corporation (SPMC) was assessed a 3% tax on its sales of corn and edible oil as manufactured products – this is pursuant to Section 168 of the 1987 Tax Code. Said corn and edible oil products were sold to United Coconut …
Political Law – Inviolability of the Separation of Church and State
In 1971, Fr. Margarito Gonzaga, a priest, won the election for mayoralty in Albuquerque, Bohol. He was also proclaimed as a mayor therein. Pamil, a rival candidate file a quo warranto case against Gonzaga questioning the eligibility of Gonzaga. He …
Floresca et al are the heirs of the deceased employees of Philex Mining Corporation (hereinafter referred to as Philex), who, while working at its copper mines underground operations at Tuba, Benguet on June 28, 1967, died as a …
Habeas Corpus – Right to Bail – Rebellion – SC Cannot Change Law
In February 1990, Sen Enrile was arrested. He was charged together with Mr. & Mrs. Panlilio, and Honasan for the crime of rebellion with murder and multiple frustrated murder which …
Saturnino David, the then Collector of Internal Revenue, ordered the taxing of Justice Pastor Endencia’s and Justice Fernando Jugo’s salary pursuant to Sec 13 of RA 590 which provides that “SEC. 13. No salary wherever received by any public officer of the Republic of the Philippines shall be considered as …
