BESO vs. DAGUMAN (323 SCRA 566 , January 28, 2000 )

FACTS:

Respondent Juan Daguman, MCTC Judge of Sta. Margarita-Tarangan_Pagsanjan, Samar, solemnized the marriage of complainant Zenaida Beso to Bernardito Yman, on August 28, 1987, at the Judge’s residence in Calbayog City, Samar, or outside his jurisdiction, because complainant was to leave for abroad the same day as she was an OFW, among other reasons.  After the wedding, Yman abandoned Beso for no clear reason.  She then went to check the marriage contract with the Local Civil Registrar of Calbayog, from which she learned that said marriage was not registered.  Responding to Beso’s letter about the matter, Daguman told her that all copies of the marriage contract were taken by Yman, and none was retained by the judge. 

ISSUES: (1) Whether or not respondent Judge is liable for solemnizing the marriage outside of his court’s jurisdiction;

(2)     Whether or not respondent Judge is liable for negligently not retaining a copy and not registering the marriage before the office of the Local Civil Registry. 

HELD: 

                A marriage can be held outside the judge’s chambers or courtroom only (1) at the point of death; (2) in remote places in accordance with Article 29; or (3) upon the request of both parties in writing in a sworn statement to this effect.  None of these instances was present in this case. 

                Considering that Judge Daguman’s jurisdiction covers the municipalities of Sta. Margarita, Tarangan and Pagsanjan, Samar only, he was not clothed with authority to solemnize marriages in CAlbayog City.  Furthermore, from the nature of marriage, aside from the mandate that a judge should exert extra care in the exercise of his duties in its solemnization, he is likewise commanded to observe extra precautions to ensure that the event is properly documented in accordance with Article 23 of the Family Code which states in no uncertain terms that – It shall be the duty of the person solemnizing the marriage to furnish either of the contracting parties, the original of the marriage contract referred to in Article 6 and to send the duplicate and triplicate

DISCLAIMER: THIS IS JUST A PART OF THE COMPILATION OF CASE DIGESTS I HAVE SEEN IN THE WWW. CREDITS TO THE ONE WHO MADE THIS. :)

Lorenzo vs. Posadas (64 Phil 353)

Facts:

On 27 May 1922, Thomas Hanley died in Zamboanga, leaving a will and considerable amount of real and personal properties. Hanley’s will provides the following: his money will be given to his nephew, Matthew Hanley, as well as the real estate owned by him. It further provided that the property will only be given ten years after Thomas Hanley’s death. Thus, in the testamentary proceedings, the Court of First Instance of Zamboanga appointed P.J.M. Moore as trustee of the estate. Moore took oath of office on March 10, 1924, and resigned on Feb. 29, 1932. Pablo Lorenzo was appointed in his stead. Juan Posadas, Collector of Internal Revenue, assessed inheritance tax against the estate amounting to P2,057.74 which includes penalty and surcharge. He filed a motion in the testamentary proceedings so that Lorenzo will be ordered to pay the amount due. Lorenzo paid the amount in protest after CFI granted Posadas’ motion. He claimed that the inheritance tax should have been assessed after 10 years. He asked for a refund but Posadas declined to do so. The latter counterclaimed for the additional amount of P1,191.27 which represents interest due on the tax and which was not included in the original assessment. However, CFI dismissed this counterclaim. It also denied Lorenzo’s claim for refund against Posadas. Hence, both appealed.

Issue: Whether the estate was delinquent in paying the inheritance tax and therefore liable for the P1,191.27 that Posadas is asking for?

Held: Yes. It was delinquent because according to Sec. 1544 (b) of the Revised Administrative Code, payment of the inheritance tax shall be made before delivering to each beneficiary his share. This payment should have been made before March 10, 1924, the date when P.J.M. Moore formally assumed the function of trustee.

Although the property was only to be given after 10 years from the death of Hanley, the court considered that delivery to the trustee is delivery to cestui que trust, the beneficiary within the meaning of Sec. 1544 (b).

Even though there was no express mention of the word “trust” in the will, the court of first instance was correct in appointing a trustee because no particular or technical words are required to create a testamentary trust (69 C.J.,p. 711). The requisites of a valid testamentary trust are: 1) sufficient words to raise a trust, 2) a definite subject, 3) a certain or ascertained object. There is no doubt that Hanley intended to create a trust since he ordered in his will that certain of his properties be kept together undisposed during a fixed period or for a stated purpose.

DISCLAIMER: THIS IS JUST A PART OF THE COMPILATION OF CASE DIGESTS I HAVE SEEN IN THE WWW. CREDITS TO THE ONE WHO MADE THIS. :)

ABS-CBN Broadcasting Corp. vs. Court of Tax Appeals [G.R. No. L-52306. October 12, 1981]

Facts: During the period pertinent to this case, petitioner corporation was engaged in the business of telecasting local as well as foreign films acquired from foreign corporations not engaged in trade or business within the Philippines. for which petitioner paid rentals after withholding income tax of 30%of one-half of the film rentals. In implementing Section 4(b) of the Tax Code, the Commissioner issued General Circular V-334. Pursuant thereto, ABS-CBN Broadcasting Corp. dutifully withheld and turned over to the BIR 30% of ½ of the film rentals paid by it to foreign corporations not engaged in trade or business in the Philippines. The last year that the company withheld taxes pursuant to the Circular was in 1968. On 27 June 1908, RA 5431 amended Section 24 (b) of the Tax Code increasing the tax rate from 30% to 35% and revising the tax basis from “such amount” referring to rents, etc. to “gross income.” In 1971, the Commissioner issued a letter of assessment and demand for deficiency withholding income tax for years 1965 to 1968. The company requested for reconsideration; where the Commissioner did not act upon. 

Issue: Whether Revenue Memorandum Circular 4-71, revoking General Circular V-334, may be retroactively applied. 

Held: Rulings or circulars promulgated by the Commissioner have no retroactive application where to so apply them would be prejudicial to taxpayers. Herein ,the prejudice the company of the retroactive application of Memorandum Circular 4-71 is beyond question. It was issued only in 1971, or three years after 1968, the last year that petitioner had withheld taxes under General Circular No. V-334. The assessment and demand on petitioner to pay deficiency withholding income tax was also made three years after 1968 for a period of time commencing in 1965. The company was no longer in a position to withhold taxes due from foreign corporations because it had already remitted all film rentals and had no longer control over them when the new circular was issued. Insofar as the enumerated exceptions are concerned, the company does not fall under any of them.

DISCLAIMER: THIS IS JUST A PART OF THE COMPILATION OF CASE DIGESTS I HAVE SEEN IN THE WWW. CREDITS TO THE ONE WHO MADE THIS. :)

Recover hidden files from virus infected usb drive

The following are the step by step procedure on how to recover your hidden files:
1. Insert your usb pen drive to the usb plug.
2. Go to command prompt, Click Start->Run then type CMD then press the Enter Key.
3. Find the drive letter of the usb, (eg. F:/ ).
4. Then type the following: attrib -s -h *.* /s /d then press the Enter Key.

5. Then Go to My Computer -> click the drive letter of the pen drive then Open.
6. You can find the hidden files in a folder with no name or a folder with underscore (_) as its name.

It's done. Hope you will find these steps useful. :)

Accepting change

Thinking what to post on my first blog post after 5 years, so many things dawned on me, 5 years had passed. 5 long years. Things change, people change, everything change. My heart hurts to remember things that I forced to forget. So many laughter, tears, heartaches, several people come, and most of them left. Most of my closest friends are not my close friend anymore. 5 years, too long to ignore. 

I am now working as a Government Employee, replacing my high-paying job for a mere work in a public office. But it pays, I am now a regular employee after 2 years being a contract of service. As a result, I started to pursue my lifelong dream, that is to become a lawyer, right now I am still working and after 5pm I am a part-time law student. I enjoyed it a lot, eventhough it is so tiresome to read, read, and read, not to mention the work, I still enjoy it. I am overwhelm and happy that I have new-found friends. And I hope we can be together for 4 years and to achieve our dreams.

Now, that's a dramatic opening salvo. :)

credits: Google Images

I'm back...

AFTER 5 LONG YEARS!!!