TUPAZ vs ULEP
READ CASE DIGESTS: Criminal Procedure; Double Jeopardy | Taxation – Prescriptive Period
Republic of the Philippines
SUPREME COURT
Manila
FIRST DIVISION
G.R. No. 127777 October 1, 1999
PETRONILA C. TUPAZ, petitioner,
vs.
Petronila Tupaz vs Judge Benedicto Ulep
Remedial Law – Criminal Procedure – Double Jeopardy – Dismissal of Case Without Accused’s Consent
In 1991, a special prosecutor filed two informations for violation of the tax code against Petronila Tupaz. One information was filed with QC-RTC Branch 86 (Judge Antonio Solano) while the other was filed with QC-RTC Branch 105 (Judge …
Petronila Tupaz vs Benedicto Ulep
Taxation – Prescriptive Period for Violations against the Tax Code
In April 1980, Petronila Tupaz and her husband filed, in behalf of their corporation, an income tax return. On July 16, 1984, an assessment was issued against the spouses Tupaz demanding payment of P2.3 million in corporate tax deficiency (note: prescriptive period …
AGONCILLO vs JAVIER (September 1918)
Republic of the Philippines
SUPREME COURT
Manila
EN BANC
G.R. No. L-12611 September 20, 1918
FELIPE AGONCILLO, and his wife, MARCELA MARIÑO, plaintiff-appellees,
vs.
CRISANTO JAVIER, administrator of …
AGONCILLO vs JAVIER (August 1918)
Republic of the Philippines
SUPREME COURT
Manila
EN BANC
G.R. No. L-12611 August 7, 1918
FELIPE AGONCILLO, and his wife, MARCELA MARIÑO, plaintiff-appellees,
vs.
CRISANTO JAVIER, administrator of …
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