SPS.

NESTOR and FELICIDAD DADIZON,

Petitioners,
HON. COURT OF APPEALS, and
SPS. DOMINADOR and ELSAMOCORRO,
Respondents.
The mere execution of a deed of sale covering an unregistered parcel of land is not enough to
bind third persons. A succeeding step - the registration of the sale - has to be taken.Indeed,
registration is the operative act to convey or affect the unregistered land insofar as third
persons are concerned.

COMMISSIONER OF INTERNAL REVENUE,

Petitioner,

- versus -

PL MANAGEMENT INTERNATIONAL PHILIPPINES, INC.,

Respondent.
G.R. No. 160949

April 4, 2011

We rule that PL Management International Phils., Inc. may still use the creditable withholding
tax of P1,200,000.00 as tax credit in succeeding taxable years until fully exhausted.

MALLARI v Castro, G.R. No. 157659

January 25, 2010

The Committee on Bar Discipline of the Integrated Bar of the Philippines is

directed to investigate the petitioner for what appear to be ( a) his deliberate
disregard of the Rules of Court and jurisprudence pertinent to the issuance and
implementation of the writ of possession under Act No. 3135, as amended; and ( b)
his witting violations of the Lawyers Oath and the Code of Professional
Responsibility.

Demetrio R. Alcantara Vs. Republic of the Philippines, et al.; G.R. No. 192536; March 15, 2017
In any case, no such suit or proceeding shall be begun after the expiration of two years from the
date of payment of the tax or penalty regardless of any supervening cause that may arise after
payment: Provided, however, That the Commissioner may, even without a written claim
therefor, refund or credit any tax, where on the face of the return upon which payment was
made, such payment appears clearly to have been erroneously paid.

ASIMIRO DEVELOPMENT CORPORATION, petitioner, vs. RENATO L. MATEO, respondent.

The Government is required under the Torrens system of registration to issue an official
certificate of title to attest to the fact that the person named in the certificate is the owner of
the property therein described, subject to such liens and encumbrances as thereon noted or
what the law warrants or reserves objective is to obviate possible conflicts of title by giving
the public the right to rely upon the face of the Torrens certificate and to dispense, as a rule,
with the necessity of inquiring further. The Torrens system gives the registered owner complete
peace of mind, in order that he will be secured in his ownership as long as he has not
voluntarily disposed of any right over the covered land. 12

DOLORES ADORA MACASLANG, G.R. No. 156375

Petitioner,
Present:

CARPIOMORALES, Chairperson,
BRION,
-versus - BERSAMIN,
VILLARAMA, and
SERENO, JJ.

RENATO AND MELBA ZAMORA, Promulgated:

Respondents.
May 30, 2011
x-----------------------------------------------------------------------------------------x

The CA might have been correct had the appeal been a first appeal from the RTC to the CA or
another proper superior court, in which instance Section 8 of Rule 51, which applies to appeals
from the RTC to the CA,imposesthe express limitation of the review to only those specified in
the assignment of errorsor closely related to or dependent on an assigned error and properly
argued in the appellants brief

Winston F. Garcia vs. Mario I. Molina

G.R. No. 165223. January 11, 2016

Commissioner of Customs vs. Oilink International Corporation

G.R. No. 161759

COMMISSIONER OF CUSTOMS, Petitioner,

- versus -

OILINK INTERNATIONAL CORPORATION, Respondent.

Indeed, the doctrine of piercing the corporate veil has no application here because the
Commissioner of Customs did not establish that Oilink had been set up to avoid the payment of
taxes or duties, or for purposes that would defeat public convenience, justify wrong, protect
fraud, defend crime, confuse legitimate legal or judicial issues, perpetrate deception or
otherwise circumvent the law.