STATCON TABLE OF DIGESTED CASES

CALTEX V. PALOMAR
G.R. No. L-19650, September 29, 1966 ……………………….………………………………1

GENERAL V. BARRAMEDA
G.R. No. L-29906, January 30, 1976…………………………………………………………...2

AYALA CORPORATION V. ROSA- DIANA REALTY AND DEVELOPMENT CORP.

G.R. No. 134284, December 1, 2000…………………………………………………………..3

MOLINA V. RAFFERTY
G.R. No. L-11988, April 4, 1918………………………………………………………………5

ENDENCIA V. DAVID
G.R. No. L-6355-56, August 31, 1953…………………………………………………………6

MONTELIBANO V. FERRER
G.R. No. L-7899, June 23, 1955……………………………………………………………….7

PEREZ V. LPG
G.R. No. 159149, August 28, 2007……………………………………………………………8

TAGANAS AND TABBAL V. EMUSLAN

G.R. No. 146980, September 2, 2003 …………………………………………………………9

PARAYNO V. JOVELLANOS
G.R. No. 148408, July 14, 2006 ………………………………………………………………12

DAOANG V. MUNICIPAL JUDGE OF SAN NICOLAS

G.R. No. L-34568, March 28, 1988…………….……………………………………………...15

ABAD V. GOLDLOOP PROPERTIES, INC.

G.R. NO. 168108, April 13, 2007 …………………………………………………………….16

ACCENTURE, INC. V. COMMISSIONER OF INTERNAL REVENUE

G.R. NO. 190102, July 11, 2012 ……………………………………………………………...19

NITAFAN V. COMMISSIONER OF INTERNAL REVENUE

G.R. No. 78780, July 23, 1987 ……………………………………………………………….21

FILOTEO, JR. V. SANDIGANBAYAN

G.R. No. 79543, October 16, 1996 …………………………………………………………..23
OPOSA V. FACTORAN
GR No. 101083, July 30, 1993 ……………………………………………………………….26

SARMIENTO V. MISON
GR No. L-79974, December 17, 1987 ……………………………………………………….28

SOUTHERN CROSS CEMENT V. PHILIPPINE CEMENT MANUFACTURERS CORP.

G.R. No. 158540 July 8, 2004 ………………………………………………………………..30

VICENCIO V. VILLAR
G.R. No. 182069, July 03, 2012 ……………………………………………………………...35

CO V. HRET
G.R. NOs. 92191-92, July 30, 1991 …………………………………………………………37

IBP v. Zamora
G.R. No. 141284, August 15, 2000 ………………………………………………………….40

ANG BAGONG BAYANI-OFW LABOR PARTY V. COMMISSION ON ELECTIONS

G.R. No. 147589, June 26, 2001 …………………………………………………………….43

TANADA vs. ANGARA

G.R. No. 101083, July 30,1993 ……………………………………………………………...46

MANILA PRINCE HOTEL

G.R. No. 122156, February 3, 1997 …………………………………………………………49

FRANCISCO V. HRET
G.R. No. 160261, November 10, 2003 ……………………………………………………..52

JARANTILLA V. COURT OF APPEALS

G.R. No. 80194, March 21, 1989 …………………………………………………………..54

TALA REALTY SERVICES CORP. V. BANCO FILIPINO SAVINGS AND MORTGAGE

G.R. No. 137980, June 20, 2000 …………………………………………………………...56

PESCA V. PESCA
G.R. No. 136921, April 17, 2001 …………………………………………………………..58

SALVATIERRA V. COURT OF APPEALS

G.R. No. 107797, August 26, 1996 ………………………………………………………...60

TRADERS INSURANCE & SURETY CO. V. GOLANGCO

GR No. L-6442, September 21, 1954 ……………………………………………………...62
HIDALGO V. HIDALGO
G.R. No. L-25326, May 29, 1970 ………………………………………………………….65

EBARLE V. SUCALDITO
G.R. No. L-33628, December 29, 1987 …………………………………………………...67

CIR V. TMX SALES, INC. & COURT OF TAX APPEALS

G.R. No. 83736 January 15, 1992 …………………………………………………………68

PARAS V. COMMISSION ON ELECTIONS

G.R. No. 123169, November 4, 1996 ……………………………………………………..70

GARCIA V. SOCIAL SECURITY COMMISSION

G.R. No. 170735, December 17, 2007 …………………………………………………….71

BERNARDO V. BERNARDO
G.R. No. L-5872, November 29, 1954 ……………………………………………………72

MALANYAON V. LISING
G.R. No. L-56028, July 30, 1981 ……………………………………………….…………73

MATUGUINA V. COURT OF APPEALS

G.R. No. 98310 October 24, 1996 ………………………………………………………..74

TAN V. PEOPLE
G.R. No. 115507, May 19, 1998 …………………………………………………………..76

LIWAG V. HAPPY GLEN LOOP

G.R. No. 189755, July 4, 2012 ……………………………………………………………78

PARAYNO V. JOVELLANOS
G.R. No. 148408, July 14, 2006 …………………………………………………………..81

MALINIAS V. COMELEC
G.R. No. 146943, October 4, 2002 ……………………………………………………….84

COCONUT OIL REFINERS ASSOCIATION V. TORRES

G.R. No. 132527, July 29, 2005 …………………………………………………………..87

SAN PABLO MANUFACTURING CORPORATION V. CIR

G.R. No. 147749, June 22, 2006 ………………………………………………………….89

GARVIDA V. SALES
G.R. No. 124893 April 18, 1997 …………………………………………………………91

PEOPLE V. MANANTAN
G.R. No. 14129, July 31, 1962 …………………………………………………………..93

RAMIREZ V. CA
G.R. No. 93833, September 28, 1995 ……………………………………………………96

BAÑARES V. BALISING
G.R. No. 132624, March 13, 2000 ………………………………………………………98

DIRECTOR OF LANDS V. COURT OF APPEALS

G. R. No. 102858, 28 July 1997 ………………………………………………………..102

ZULUETA V. ASIA BREWERY, INC

G.R. No. 138137 March 8, 2001 ………………………………………………………104

G.R. No. 112099 February 21, 1995

BERCES V. GUINGONA ……………………………………………………………105

CITY GOVERNMENT OF SAN PABLO, LAGUNA VS REYES

GR No. 127708 March 25, 1999 ……………………………………………………….107

RUMARATE V. HERNANDEZ
G.R. No. 168222, April 18, 2006 ………………………………………………………109

CITY OF DAVAO V. RTC

G.R. NO. 127383, August 18, 2005 ……………………………………………………110