Professional Documents
Culture Documents
3 - Digested Cases
3 - Digested Cases
3 - Digested Cases
substantial interest in a case where he has sustained or will sustain direct injury as a result" of the act being challenged, and
"calls for more than just a generalized grievance." However, the rule on standing is a procedural matter which this Court has
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relaxed for non-traditional plaintiffs like ordinary citizens, taxpayers and legislators when the public interest so requires, such
as when the subject matter of the controversy is of transcendental importance, of overreaching significance to society, or of
paramount public interest
c. the constitutional question must be raised at the earliest opportunity -controversy raised must be the very
lis mota or the issue that the court must resolve
d. the constitutional question raised must be passed upon
State -community of people, more or less numerous, permanently occupying a fixed territory, independent of external acts and
possessing a government to which a great number of inhabitants render habitual obedience
Elements:
1. People -inhabitants of the state; generally, must be numerous enough to be self-sufficing and to defend themselves and small
enough to be easily administered and sustained
2. Territory -fixed portion of the surface of the earth inhabited by the people of the state
3. Government
4. Sovereignty
If the President has been legitimately discharging the legislative functions of the interim Assembly, he may
validly discharge the function of that Assembly to propose amendments to the Constitution,
a
Collector of Internal Revenue v. Campos Rueda GR No. L-13250, October 29, 1971
-Rueda is the administrator of the estate of the deceased Doña de Cerdeira, a Spanish national and a resident of Tangier
Morocco from 1931 until her death
-during her demise, she left intangible properties in the Philippines
-pending investigation on Rueda’s provisional estate and inheritance tax return filed,
CIR issued an assessment for estate and inheritance taxes which the former settled
-later on, Rueda filed an amended return claiming exemption from taxes on the properties subject of the tax return
-CIR issued another assessment pending investigation and denied Rueda’s request for exemption stating that the law of
Tangier is not reciprocal to Sec. 122 of the revenue code
-Hence, CIR demanded for payment of deficiency taxes and further denied Rueda’s reconsideration which premised its
denial mainly because there is no reciprocity with Tangier NOT being a country within the meaning of Sec. 122 of the
revenue code
-Rueda elevated the petition to the CTA which in turn rendered a favorable decision upon Rueda
-thus, the instant case
-Whether or not Tangier is considered a foreign country in order for Ruedo to be exempted from taxes?
-Court held that a foreign country does not require to possess international personality to fall within the provision
Shipside Inc. vs. Court of Appeals GR No. 143377, February 20, 2001
-An OCT was issued upon one Galvez, containing 4 parcels of land, who later on conveyed lots 1 & 4, to 4 persons;
accordingly, said parcels of land were later on sold to a mining company who later on sold it to the petitioner; TCTs
were respectively issued upon each conveyance
-unbeknownst to the mining company, CFI has ordered OCT, issued to Mr. Galvez, null and void and further
ordered to cancel all other certificate emanating from said OCT
-Mr. Galvez elevated the land case to the CA but said court still rendered an unfavorable judgment against Mr.
Galvez
-CA then certified the decision rendered as final and executory; thereafter, the trial court issued a writ of execution
duly served to the RD of La Union
-More than twenty years after, SolGen filed a motion to revive judgment and cancellation (upon receiving a letter
from a corporation that the RD did not act on the Writ issued)
-Shipside filed a motion to dismiss on the ground, among others, that the plaintiff RP is not the real party in interest
(but BCDA) and that the prescription has elapsed
-In its (SolGen) answer, prescription does not run against the State
-CFI and CA rendered judgment in favor of RP
-Court held that RP is not a party-in-interest; to qualify as a party-in-interest, he must appear to be the present owner
of the right being enforced/ the party who stands to be benefited or injured by the judgment in the suit, or the party
entitled to the avails of the suit
-that is by express provision under a Proclamation transferring ownership of Camp Wallace to the BCDA
-BCDA is an entity invested with a personality separate and distinct from the State, its function is of proprietary in
nature
POLICE POWER
1. Quezon City vs. Ericta GR No. L-34915, June 24, 1983
2. Philippine Press Institute vs. COMELEC, GR No. 119694, May 22, 1995
3. Lutz vs. Araneta 98 Phil 148
4. Tio vs. Videogram Regulatory Board GR No. L-75697, June 18, 1987
5. Ichong vs. Hernandez, GR No. L-7995, May 31, 1957
6. Chavez vs. Romulo GR No. 157036, June 9, 2004
7. Southeast Mindanao Goldmining Corporation vs. Balite Portal Mining, GR No. 135190, April 3, 2002
8. Metropolitan Manila Development Authority vs. Garin, GR No. 130230, April 15, 2005
9. Metro Manila Development Authority vs. Bel-Air Village Association, GR No. 135962, March 27, 2000
10. Francisco vs. Fernando, GR No. 166501, November 16, 2006
11. Ynot vs. IAC GR No. 74457, March 20, 1987
12. Magtajas vs. Pryce Properties GR No. 111097 July 20, 1994
13. City of Manila vs Judge Lagui, GR No. 118127 April 12, 2005
14. Valentino Legaspi Vs. City of Cebu GR No. 159110, December 10, 2013
15. Social Justice Society vs. Alfredo Lim, GR No. 187836, November 25, 2014
1. Dedipio Earth-Saver Multi-Purpose Assoc vs. Gozun GR No. 157882, March 30, 2006
2. Manila Memorial Park vs. Secretary, DSWD GR nNO. 175356
3. Municipality of Meycauayan Bulacan v. IAC GR No. 72126, January 29, 1988
4. Lagcao vs. Judge Labra GR No. 155746, October 13, 2004
5. City of Manila vs. Chinese Community 40 PHIL 349
6. Hacienda Luisita Inc. vs. Presidential Agrarian Reform Council, GR No. 171101, April 24, 2012
7. Estate of Salud Jimenez vs. PEZA, GR No. 137285, January 16, 2001
8. DPWH v. Asia Pacific Integrated Steel Corporation GR No. 192100, March 12, 2014
9. EPZA vs. Dulay GR No. L-59603
10. Panes vs. Visayas State College of Agriculture November 27, 1996
11. Republic (DPWH) vs. Spouses Tan Song Bok GR No. 191448 November 16, 2011
12. National Power Corp vs. CA GR No. 113194, march 11, 1996
POWER OF TAXATION