CIVIL LAW

BAR OPS 1 – 1ST SEM-SY19-20

Rod, the owner of an FX taxi, found in his vehicle an envelope containing TCT No. 65432 over a lot registered
in Cesar's name. Posing as Cesar, Rod forged Cesar's signature on a Deed of Sale in Rod's favor. Rod
registered the said document with the Register of Deeds, and obtained a new title in his name. After a year,
he sold the lot to Don, a buyer in good faith and for value, who also registered the lot in his name.
1. Did Rod acquire title to the land? Explain.
2. Discuss the rights of Don, if any, over the property. (1991, 2005 Bar)

II

While in Afghanistan, a Japanese by the name of Sato, Sold to Ramoncito, a Filipino, a parcel of land situated
in the Philippines which Sato inherited from his Filipino mother.
1. What law governs the formality in the execution of the contract of sale? Explain your answer and give
its legal basis.
2. What law governs the capacity of the Japanese to sell the land?
3. What law governs the capacity of the Filipino to buy the land? Explain your answer with legal basis.
(1995 Bar)

III

Romeo and Juliet, both Filipinos, got married. After a few years, Juliet got word from her mother that she can
go to the United States for naturalization. Juliet promised she will be back the moment she becomes an
American. After sometime, Romeo learned from a friend that Juliet already became a U.S. citizen and even
divorced him to marry a wealthy American businessman. Romeo filed a petition before the Regional Trial
Court praying that an order be issued authorizing him to remarry pursuant to Article 26 of the Family Code.
Decide the petition with reasons. (2016 Bar)

IV

Ciriaco Realty Corporation (CRC) sold to the spouses Del a Cruz a 500-square meter land (Lot A) in
Paranaque. The land now has a fair market value of P1, 200,000. CRC likewise sold to the spouses Rodriguez,
a 700-square meter land (Lot B) which is adjacent to Lot A. Lot B has a present fair market value of
P1,500,000. The spouses Dela Cruz constructed a house on Lot B, relying on there presentation of the CRC
sales agent that it is the property they purchased. Only upon the completion of their house did the spouses
Dela Cruz discover that they had built on Lot B owned by the spouses Rodriguez, not on Lot A that they
purchased. They spent P , 000,000 for the house. As their lawyer, advise the spouses Dela Cruz on their
rights and obligations under the given circumstances, and the recourses and options open to them to protect
their interests. (1992, 2001, 2013 Bar)

You are a Family Court judge and before you is a Petition for the Declaration of Nullity of Marriage (under
Article 36 of the Family Code) filed by Maria against Neil. Maria claims that Neil is psychologically
incapacitated to comply with the essential obligations of marriage because Neil is a drunkard, a womanizer, a
gambler, and a mama's boy- traits that she never knew or saw when Neil was courting her. Although
summoned, Neil did not answer Maria's petition and never appeared in court. To support her petition, Maria
presented three witnesses- herself, Dr. Elsie Chan, and Ambrosia. Dr. Chan testified on the psychological
report on Neil that she prepared. Since Neil never acknowledged nor responded to her invitation for interviews,
her report is solely based on her interviews with Maria and the spouses' minor children. Dr. Chan concluded
that Neil is suffering from Narcissistic Personality Disorder, an ailment that she found to be already present
since Neil's early adulthood and one that is grave and incurable. Maria testified on the specific instances when
she found Neil drunk, with another woman, or squandering the family's resources in a casino. Ambrosia, the
spouses' current household help, corroborated Maria's testimony. On the basis of the evidence presented, will
you grant the petition? (1996, 2006, 2012, 2013 Bar)
 TAXATION LAW
BAR OPS 1 – 1ST SEM-SY19-20

In 1990, Mr. Naval bought a lot for P1, 000, 000.00 in a subdivision with the intention of building his residence
on it. In 1994, he abandoned his plan to build his residence on it because the surrounding area became a
depressed area and land values in the subdivision went down; instead, he sold it for P800, 000.00. At the time
of the sale, the zonal value was P500, 000.00.
1. Is the land a capital asset or an ordinary asset? Explain.
2. Is there any income tax due on the sale? Explain. (1994 Bar)

II

Mr. Sebastian is a Filipino seaman employed by a Norwegian company which is engaged exclusively in
international shipping. He and his wife, who manages their business, filed a joint income tax return for 1997
on March 15,1998. After an audit of the return, the BIR issued on April 20, 2001 a deficiency income tax
assessment for the sum of P250,000.00, inclusive of interest and penalty. For failure of Mr. and Mrs. Sebastian
to pay the tax within the period stated in the notice of assessment, the BIR issued on August 19,2001 warrants
of distraint and levy to enforce collection of the tax.
1. What is the rule of income taxation with respect to Mr. Sebastian's income in 1997 as a seaman on
board the Norwegian vessel engaged in international shipping? Explain your answer.
2. If you are the lawyer of Mr. and Mrs. Sebastian, what possible defense or defenses will you raise in
behalf of your clients against the action of the BIR in enforcing collection of the tax by the summary
remedies of warrants of distraints and levy? Explain your answer. (2002 Bar)

III

A, aged 90 years and suffering from incurable cancer, on August 1, 2001 wrote a will and, on the same day,
made several inter-vivos gifts to his children. Ten days later, he died. In your opinion, are the inter-vivos gifts
considered transfers in contemplation of death for purposes of determining properties to be included in his
gross estate? Explain your answer. (2001 Bar)

IV

For calendar year 2011, FFF, Inc., a VAT registered corporation, reported unutilized excess input VAT in the
amount of Pl ,000,000.00 attributable to its zero-rated sales. Hoping to impress his boss, Mr. G, the accountant
of FFF, Inc., filed with the Bureau of Internal Revenue (BIR) on January 31, 2013 a claim for tax refund/credit
of the Pl,000,000.00 unutilized excess input VAT of FFF, Inc. for 2011. Not having received any
communication from the BIR, Mr. G filed a Petition for Review with the CTA on March 15, 2013, praying for
the tax refund/credit of the Pl,000,000.00 unutilized excess input VAT of FFF, Inc. for 2011. (2015)
1. Did the CTA acquire jurisdiction over the Petition of FFF, Inc.?
2. Discuss the proper procedure and applicable time periods for administrative and judicial claims for
refund/credit of unutilized excess input VAT.

Philippine National Railways (PNR) operates the rail transport of passengers and goods by providing train
stations and freight customer facilities from Tutuban, Manila to the Bicol Province. As the operator of the
railroad transit, PNR administers the land, improvements and equipment within its main station in Tutuban,
Manila. Invoking Section 193 of the Local Government Code (LGC) expressly withdrawing the tax exemption
privileges of government-owned and controlled corporations upon the effectivity of the Code in 1992, the City
Government of Manila issued Final Notices of Real Estate Tax Deficiency in the amount of P624, 000, 000.00
for the taxable years 2006 to 2010. On the other hand, PNR, seeking refuge under the principle that the
government cannot tax itself, insisted that the PNR lands and buildings are owned by the Republic. Is the PNR
exempt from real property tax? Explain your answer. (2016 Bar)