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Prof. Joselito Guianan Chan's The Labor Code of the Philippines, Annotated, Labor Relations, Volume II of a 3-Volume Series 2017 Edition, 5th Revised Edition,

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UNITED STATES SUPREME COURT JURISPRUDENCE

PHILIPPINE SUPREME COURT JURISPRUDENCE

 

 

 
   
 
 


PHILIPPINE SUPREME COURT DECISIONS

April-1962



  • G.R. No. L-18462 April 13, 1962 - MENELEO B. BERNARDEZ v. FRANCISCO T. VALERA

  • G.R. No. L-13704 April 18, 1962 - BENJAMIN T. ASUNCION v. LUZ DE ASIS DE AQUINO, ETC. ET AL.

  • G.R. No. L-15162 April 18, 1962 - PHILIPPINE AMERICAN DRUG CO. v. COURT OF INDUSTRIAL RELATIONS, ET AL.

  • G.R. No. L-16642 April 18, 1962 - ANTONIO RAGUDO, ET AL. v. EMELITA R. PASNO

  • G.R. No. L-16864 April 18, 1962 - VALDERRAMA LUMBER MANUFACTURERS’ CO. INC. v. VICENTE N. CUSI, JR., ET AL.

  • G.R. Nos. L-19440 and L-19447 April 18, 1962 - CESAR CLIMACO, ET AL. v. HIGINIO B. MACADAEG, ET AL.

  • A.C. No. 518 April 23, 1962 - DOMINADOR CARLOS v. BENIGNO PALAGANAS

  • G.R. No. L-11816 April 23, 1962 - PEOPLE OF THE PHIL. v. OSCAR CASTELO, ET AL.

  • G.R. No. L-14716 April 23, 1962 - TERESA REALTY, INC. v. JOSE SISON

  • G.R. No. L-15499 April 23, 1962 - ANGELA M. BUTTE v. MANUEL UY & SONS, INC.

  • G.R. No. L-15634 April 23, 1962 - PEOPLE OF THE PHIL. v. JUANITO LLANTO

  • G.R. No. L-15714 April 23, 1962 - LORENZA FABIAN, ET AL. v. EULOGIO MENCIAS, ETC., ET AL.

  • G.R. No. L-15778 April 23, 1962 - TAN TIONG BIO, ET AL. v. COMMISSIONER OF INTERNAL REVENUE

  • G.R. No. L-15892 April 23, 1962 - FERNANDO LACSON, ET AL. v. BACOLOD CITY, ET AL.

  • G.R. No. L-16665 April 23, 1962 - PEOPLE OF THE PHIL. v. IRINEO SANTELLA, ET AL.

  • G.R. No. L-17344 April 23, 1962 - TALISAY-SILAY MILLING CO., INC. v. COURT OF INDUSTRIAL RELATIONS, ET AL.

  • G.R. No. L-17349 April 23, 1962 - NATIONAL SHIPYARDS AND STEEL CORPORATION v. MARTIN ARTOZ, ET AL.

  • G.R. No. L-12219 April 25, 1962 - FRANCISCO PASCUAL v. COMMISSIONER OF CUSTOMS

  • G.R. No. L-13918 April 25, 1962 - CALTEX (PHILIPPINES) INC. v. KATIPUNAN LABOR UNION

  • G.R. No. L-14530 April 25, 1962 - LEONA AGLIBOT, ET AL. v. ANDREA ACAY MAÑALAC, ET AL.

  • G.R. No. L-14591 April 25, 1962 - PINDAÑGAN AGRICULTURAL COMPANY, INC. v. JOSE P. DANS, ETC., ET AL.

  • G.R. No. L-15080 April 25, 1962 - IN RE: RICARDO R. CARABALLO v. REPUBLIC OF THE PHIL.

  • G.R. No. L-15404 April 25, 1962 - ILDEFONSO SUZARA v. HERMONES CALUAG, ET AL.

  • G.R. No. L-16066 April 25, 1962 - ENCARNACION BACANI, ET AL. v. FELICISIMA PAZ SAMIA GALAURAN, ET AL.

  • G.R. No. L-16856 April 25, 1962 - OLIVO G. RUIZ v. CEDAR V. PASTOR

  • G.R. No. L-16954 April 25, 1962 - ARMINIO RIVERA v. LITAM & COMPANY, INC., ET AL.

  • G.R. No. L-16997 April 25, 1962 - RAMCAR INCORPORATED v. DOMINGO GARCIA

  • G.R. No. L-17016 April 25, 1962 - WORLDWIDE PAPER MILLS, INC. v. LABOR STANDARDS COMMISSION, ET AL.

  • G.R. No. L-12174 April 26, 1962 - MARIA B. CASTRO v. COLLECTOR OF INTERNAL REVENUE

  • G.R. No. L-14455 April 26, 1962 - LINO GUTIERREZ v. LUCIANO L. MEDEL, ET AL.

  • G.R. No. L-15369 April 26, 1962 - PEOPLE OF THE PHIL. v. TIMOTEO CRUZ, ET AL.

  • G.R. No. L-15427 April 26, 1962 - SAN MIGUEL BREWERY, INC. v. ELPIDIO FLORESCA, ET AL.

  • G.R. No. L-15638 April 26, 1962 - HERMOGENES CONCEPCION, JR. v. FRANCISCO F. GONZALES IV

  • G.R. No. L-16384 April 26, 1962 - IN RE: JAYME S. TAN v. REPUBLIC OF THE PHIL.

  • Nos. L-17325 and L-16594 April 26, 1962


  • SYLLABUS


    1. TAXATION; PERCENTAGE TAXES; FORFEITURE OF BOND WITHIN TEN YEARS. — Upon the execution of a bond to guarantee the payment of an internal revenue tax, the tax-payer, as principal, and the bondsman, as surety, assumed an obligation entirely distinct from the tax and became subject to an entirely different kind of liability. A bond being a written contract imposing rights and liabilities, the government, pursuant to article 1144 of the new Civil Code, has the right to take court action for its forfeiture within 10 years from the accrual of the right of action.

    2. ID.; ID.; ID.; SECTION 332 (c) OF REVENUE CODE NOT APPLICABLE. — Section 332 (c) of the Revenue Code, is not applicable to actions for forfeiture of bonds. The period of limitation provided in this section is evidently confined to actions for the collection of taxes.

    3. ID.; ID.; ID.; PRESCRIPTIVE PERIOD FOR PAYMENT OF TAX INTERRUPTED BY EXECUTION OF BOND. — Obligations contracted in a bond by a tax-payer constitute written acknowledgments of the debt and interrupt the 5-year period of prescription for the payment of tax.

    G.R. No. L-15265 April 27, 1962 - BAGUIO GOLD MINING COMPANY v. BENJAMIN TABISOLA, ET AL.

  • G.R. No. L-16467 April 27, 1962 - FLORENTINA MATA DE STUART v. NICASIO YATCO

  • G.R. No. L-11964 April 28, 1962 - REGISTER OF DEEDS OF MANILA v. CHINA BANKING CORPORATION

  • G.R. No. L-12116 April 28, 1962 - MACARIA TINIO DE DOMINGO v. COURT OF AGRARIAN RELATIONS, ET AL.

  • G.R. No. L-12570 April 28, 1962 - VICENTE PAZ, ETC., ET AL. v. COURT OF AGRARIAN RELATIONS, ET AL.

  • G.R. Nos. L-14166 & L-14320 April 28, 1962 - FINLEY J. GIBBS, ET AL. v. COLLECTOR OF INTERNAL REVENUE, ET AL.

  • G.R. No. L-14231 April 28, 1962 - CATALINO BALBECINO, ET AL. v. WENCESLAO M. ORTEGA, ETC., ET AL.

  • G.R. Nos. L-14546-47 April 28, 1962 - PEOPLE OF THE PHIL. v. BASILIO PADUA, ET AL.

  • G.R. No. L-14833 April 28, 1962 - OROMECA LUMBER CO., INC. v. SOCIAL SECURITY COMMISSION, ET AL.

  • G.R. No. L-15089 April 28, 1962 - TEODULO DOMINGUEZ, ET AL. v. ROMAN B. DE JESUS, ET AL.

  • G.R. No. L-15338 April 28, 1962 - CALTEX REFINERY EMPLOYEES ASSOCIATION-PAFLU v. ANTONIO LUCERO, ET AL.

  • G.R. No. L-16005 April 28, 1962 - MANILA ELECTRIC COMPANY v. PUBLIC SERVICE COMMISSION

  • G.R. No. L-16172 April 28, 1962 - ARSENIO SUMILANG v. GUALBERTO CASTILLO, ET AL.

  • G.R. No. L-16219 April 28, 1962 - NATIVIDAD VERNUS-SANGCIANGCO v. DIOSDADO SANGCIANGCO, ET AL.

  • G.R. No. L-16716 April 28, 1962 - PEDRO R. JAO, ET AL. v. ROYAL FINANCING CORPORATION, ET AL.

  • G.R. No. L-16804 April 28, 1962 - FRANCO J. ALTOMONTE v. PHILIPPINE AMERICAN DRUG COMPANY

  • G.R. No. L-17044 April 28, 1962 - EUSTAQUIO JUAN, ET AL. v. VICENTE ZUÑIGA ET AL.

  • G.R. No. L-17047 April 28, 1962 - ATLANTIC MUTUAL INSURANCE COMPANY v. MANILA PORT TERMINAL, ET AL.

  • G.R. No. L-17247 April 28, 1962 - C. N. HODGES v. ELPIDIO JAVELLANA, ET AL.

  • G.R. Nos. L-17481 & L-17537-59 April 28, 1962 - LIBERATA ANTONIO ESTRADA, ET AL. v. COURT OF AGRARIAN RELATIONS, ET AL.

  • G.R. No. L-17887 April 28, 1962 - PEOPLE OF THE PHIL. v. RODOLFO SANTOS

  • G.R. No. L-18751 April 28, 1962 - A. C. ESGUERRA & SONS v. DOMINADOR R. AYTONA, ET AL.

  • G.R. No. L-10909 April 30, 1962 - ADELAIDA TABOTABO, ET AL. v. AGUEDO TABOTABO, ET AL.

  • G.R. No. L-16843 April 30, 1962 - GONZALO PUYAT & SONS INC. v. PHILIPPINE NATIONAL BANK

  • G.R. No. L-17082 April 30, 1962 - MERCEDES RAFFIÑAN v. FELIPE L. ABEL

  • G.R. No. L-17378 April 30, 1962 - NORTHWEST AIRLINES, INC. v. NORTHWEST AIRLINES PHILIPPINES EMPLOYEES ASSOCIATION, ET AL.


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