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Philippine Supreme Court Jurisprudence > Year 2010 > November 2010 Decisions > G.R. No. 173815 : November 24, 2010 MILWAUKEE INDUSTRIES CORPORATION, Petitioner, v. COURT OF TAX APPEALS and COMMISSIONER OF INTERNAL REVENUE, Respondents.:




SECOND DIVISION

G.R. No. 173815 : November 24, 2010

MILWAUKEE INDUSTRIES CORPORATION, Petitioner, v. COURT OF TAX APPEALS and COMMISSIONER OF INTERNAL REVENUE, Respondents.

D E C I S I O N

MENDOZA, J.:

This resolves the petition for certiorari cralaw1 under Rule 65 of the 1997 Rules of Civil Procedure filed by petitioner Milwaukee Industries Corporation (Milwaukee) assailing the February 27, 2006 Verbal Order and the June 1, 2006 Resolutioncralaw2 of the Court of Tax Appeals (CTA), in CTA Case No. 6202 entitled 'Milwaukee Industries Corporation v. Commissioner of Internal Revenue.'

The Facts

In a Letter of Authority,cralaw3 dated July 17, 1998, public respondent Commissioner of Internal Revenue (CIR) notified Milwaukee of its intent to examine their books of account and other accounting records for all internal revenue taxes for 1997 and other unverified prior years.

Milwaukee complied with the directive and submitted its documents to CIR.

Thereafter, CIR issued three undated assessment noticescralaw4 together with a demand letter and explanation of the deficiency tax assessments. Milwaukee allegedly owed a total of P173,063,711.58 corresponding to the deficiencies on income tax, expanded withholding and value-added taxes for the 1997 taxable year. The table shows the supposed deficiency taxes due against Milwaukee:cralaw5

Basic Tax

Interest

Compromise Penalty

Total

Deficiency Income Tax ST-Income-97-0093-2000

P43,114,980.66

P20,264,040.91

P25,000.00

P63,404,021.57

Deficiency expanded withholding tax ST-EWT-97-0092-2000

19,438.95

9,284.23

1,000.00

29,723.18

Deficiency value-added tax ST-VAT-97-0091-2000

72,108,530.81

37,496,436.02

25,000.00

109,629,966.83

TOTALS

P15,242,950.42

P57,796,761.16

P51,000.00

P173,063,711.58

In a lettercralaw6 dated February 21, 2000, Milwaukee protested the assessments.

Due to CIR's inaction regarding its protest, on November 20, 2000, Milwaukee filed a petition for review before the CTA.cralaw7 This was docketed as CTA Case No. 6202.

After Milwaukee had presented its evidence-in-chief, CIR offered the testimony of Ms. Edralin Silario (Silario), the group supervisor of the BIR examiners, who conducted the examination of Milwaukee's books. She testified on the Final Report she prepared for the BIR and explained the grounds for the disallowance of the deductions being claimed by Milwaukee on the following: (1) foreign exchange losses classified as miscellaneous expenses; and (2) interest and bank charges paid in 1997.

Subsequently, Milwaukee manifested its intention to present documentary rebuttal evidence.cralaw8 By its Order of July 11, 2005, the CTA permitted Milwaukee to present rebuttal evidence starting September 5, 2005.cralaw9 Milwaukee, however, moved for resetting on the scheduled hearings, particularly on September 5, 2005 and October 26, 2005.cralaw10

On January 16, 2006, Milwaukee was able to partially present its rebuttal evidence in a commissioner's hearing.cralaw11 The CTA scheduled another hearing on February 27, 2006.

On February 27, 2006, during the scheduled hearing, the CIR waived its right to cross-examine Milwaukee's witness.cralaw12 The CTA then asked Milwaukee to continue its presentation of rebuttal evidence. Not prepared, Milwaukee moved for the postponement of the pre-marking and presentation of its rebuttal evidence relative to the deductibility of some interests and bank charges from its corporate income tax for the year 1997 amounting to P18,128,498.26.

Immediately, the CTA issued a verbal order denying Milwaukee's motion to be allowed additional commissioner's hearing for further presentation of its rebuttal evidence. The CTA likewise gave Milwaukee ten (10) days within which to submit its Formal Offer of Rebuttal Evidence.cralaw13

Consequently, Milwaukee moved for reconsideration of the CTA's verbal order. Milwaukee likewise moved to toll the running of the period for filing its formal offer of rebuttal evidence.cralaw14

In its June 1, 2006 Resolution, the CTA denied Milwaukee's motion for reconsideration but allowed its motion to suspend the period for filing of formal offer of rebuttal evidence.cralaw15 Specifically, the CTA stated:chanrobles virtual law library

This Court agrees with the respondent. The Court, upon motion, allowed petitioner to present rebuttal evidence. However, it was petitioner who asked for several postponements of trial and commissioner's hearing, which lead the Court to issue final warnings on October 26, 2005, January 16, 2006 and January 31, 2006.

It is worth stressing that the objective of the procedural rules is to secure a just, speedy and inexpensive disposition of every action to the benefit of all litigants. The Court will not countenance further delay of the proceedings. Thus, the Court hereby RESOLVES to DENY Petitioner's Motion for Reconsideration for lack of merit.

However, finding petitioner's Motion to Toll Running of the Period for Filing Formal Offer of Rebuttal Evidence to be in order, the Court hereby RESOLVES to GRANT the same.

WHEREFORE, petitioner is ordered to submit its Formal Offer of Rebuttal Evidence within the remaining period prescribed by this Court upon receipt of this Resolution. Respondent is given a period of 10 days to file his Comment thereto. Thereafter, petitioner's Formal Offer of Rebuttal Evidence shall be deemed submitted for resolution.

SO ORDERED.cralaw16

On June 21, 2006, Milwaukee filed its Formal Offer of Rebuttal Evidence (ex Abundanti ad Cautelam) before the CTA.cralaw17

Aggrieved by the denial of its motion for reconsideration of the verbal order, Milwaukee filed this petition.

In its Memorandum,cralaw18 Milwaukee submits the following

ISSUES

WHETHER OR NOT RESPONDENT CTA COMMITTED GRAVE ABUSE OF DISCRETION (AMOUNTING TO LACK OR EXCESS OF JURISDICTION) IN DENYING PETITIONER'S MOTION TO BE ALLOWED TO PRESENT REBUTTAL EVIDENCE, AND ITS SUBSEQUENT MOTION FOR RECONSIDERATION THEREON:

A. Whether or not petitioner unduly delayed the case;

B. Whether or not petitioner was denied due process by not being allowed to present its rebuttal evidence in relation to its disallowed interest and bank charges for the year 1997; and chanrobles virtual law library

C. Whether or not petitioner's proffered evidence, if allowed and admitted, would have sufficiently substantiated its claims for deductibility of the disallowed interest and bank charges.cralaw19

Milwaukee explained that it 'sought postponement of the 27 February 2006 hearing, but only because the same was originally scheduled for respondent CIR's cross-examination of Milwaukee's witness. Unexpectedly, on that very same hearing date, counsel for respondent CIR suddenly manifested that he was waiving cross-examination. Understandably, Milwaukee was constrained to request for postponement of said hearing, not because it intended to delay the proceedings, but because the evidence it intended to present, while already available, was yet to be collated and sorted out for a more orderly presentation.'cralaw20

Milwaukee claimed that the denial of its motions deprived it of its right to have the case be decided on the merits. It wrote: 'Without said countervailing evidence, the adjudication of the issue of deductibility of certain interest and bank charges will [be] seriously impaired, because it will not be based on substantial evidence or on the entire facts.'cralaw21

The Court finds no merit in the petition.

In order for a petition for certiorari to succeed, the following requisites must concur, namely: (a) that the writ is directed against a tribunal, a board, or any officer exercising judicial or quasi-judicial functions; (b) such tribunal, board, or officer has acted without or in excess of jurisdiction, or with grave abuse of discretion amounting to lack or excess of jurisdiction; and (c) there is no appeal, or any plain, speedy and adequate remedy in the ordinary course of law.cralaw22 Without jurisdiction denotes that the tribunal, board, or officer acted with absolute lack of authority. There is excess of jurisdiction when the public respondent exceeds its power or acts without any statutory authority. Grave abuse of discretion connotes such capricious and whimsical exercise of judgment as to be equivalent to lack or excess of jurisdiction; otherwise stated, power is exercised in an arbitrary or despotic manner by reason of passion, prejudice, or personal hostility; and such exercise is so patent or so gross as to amount to an evasion of a positive duty or to a virtual refusal either to perform the duty enjoined or to act at all in contemplation of law.cralaw23

'As a rule, the grant or denial of a motion for postponement is addressed to the sound discretion of the court which should always be predicated on the consideration that more than the mere convenience of the courts or of the parties, the ends of justice and fairness should be served thereby.'cralaw24 Furthermore, this discretion must be exercised intelligently.cralaw25

In this case, the Court is of the view that the CTA gave enough opportunity for Milwaukee to present its rebuttal evidence. Records reveal that when Milwaukee requested for resetting on September 5, 2005 and October 26, 2005, its motions were granted by the CTA. As a matter of fact, by January 16, 2006, Milwaukee was already able to partially present its rebuttal evidence. Thus, when the CTA called on Milwaukee to continue its presentation of rebuttal evidence on February 27, 2006, it should have been prepared to do so. It cannot be said that the CTA arbitrarily denied Milwaukee's supposed simple request of resetting because it had already given the latter several months to prepare and gather its rebuttal evidence.

Milwaukee tried to reason out that if only the CIR gave an advance notice that it would be waiving its right to cross-examine its witness, then it could have 'rushed the collation and sorting of its rebuttal documentary exhibits.'cralaw26

The Court, however, is not persuaded.

As stated earlier, Milwaukee was given more than ample time to collate and gather its evidence. It should have been prepared for the continuance of the trial. True, the incident on said date was for the cross-examination of Milwaukee's witness but it could be short; it could be lengthy. Milwaukee should have prepared for any eventuality. It is discretionary on the part of the court to allow a piece-meal presentation of evidence. If it decides not to allow it, it cannot be considered an abuse of discretion. 'As defined, discretion is a faculty of a court or an official by which he may decide a question either way, and still be right.'cralaw27

Accordingly, Milwaukee's right to due process was not transgressed. The Court has consistently reminded litigants that due process is simply an opportunity to be heard.cralaw28 The requirement of due process is satisfactorily met as long as the parties are given the opportunity to present their side. In the case at bar, Milwaukee was precisely given the right and the opportunity to present its side. It was able to present its evidence-in-chief and had its opportunity to present rebuttal evidence. chan virtual library.

WHEREFORE, the petition is DENIED.

SO ORDERED.

JOSE CATRAL MENDOZA
Associate Justice

WE CONCUR:

ANTONIO T. CARPIO
Associate Justice
Chairperson

DIOSDADO M. PERALTA
Associate Justice

ROBERTO A. ABAD
Associate Justice

MARIA LOURDES P.A. SERENOcralaw*
Associate Justice

A T T E S T A T I O N

I attest that the conclusions in the above Decision had been reached in consultation before the case was assigned to the writer of the opinion of the Court's Division.

ANTONIO T. CARPIO
Associate Justice
Chairperson, Second Division

C E R T I F I C A T I O N

Pursuant to Section 13, Article VIII of the Constitution and the Division Chairperson's Attestation, I certify that the conclusions in the above Decision had been reached in consultation before the case was assigned to the writer of the opinion of the Court's Division.

RENATO C. CORONA
Chief Justice



cralaw Endnotes:

cralaw* Designated as additional member in lieu of Associate Justice Antonio Eduardo B. Nachura, per Raffle dated November 22, 2010.

cralaw1 Rollo, pp. 14-52.

cralaw2 Id. at 93-95. Penned by Associate Justice Juanito C. Casta'eda, Jr. with Associate Justices Erlinda P. Uy and Olga Palanca-Enriquez, concurring.

cralaw3 Id. at 96.

cralaw4 Id. at 97-99.

cralaw5 Id. at 17.

cralaw6 Id. at 109-118.

cralaw7 Id. at 118a-122.

cralaw8 Id. at 130-131.

cralaw9 Id. at 142.

cralaw10 Id. at 460.

cralaw11 Id.

cralaw12 Id. at 461.

cralaw13 Id. at 61.

cralaw14 Id. at 143-146.

cralaw15 Id. at 93-95.

cralaw16 Id. at 94-95.

cralaw17 Id. at 147-160.

cralaw18 Id. at 450-527.

cralaw19 Id. at 458.

cralaw20 Id. at 459.

cralaw21 Id. at 469.

cralaw22 Section 1, Rule 65, 1997 Rules of Civil Procedure; Delos Santos v. Court of Appeals, G.R. No. 169498, December 11, 2008, 573 SCRA 690, 700; Camacho v. Coresis, Jr., 436 Phil. 449, 458 (2002).

cralaw23 Republic v. Sandiganbayan, G.R. No. 129406, March 6, 2006, 484 SCRA 119, 127; Sarigumba v. Sandiganbayan, 491 Phil. 704, 719 (2005); Angara v. Fedman Development Corporation, 483 Phil. 495, 505-506 (2004); People v. Court of Appeals, G..R. No. 144332, June 10, 2004, 431 SCRA 610, 616-617; Duero v. Court of Appeals, 424 Phil. 12, 20 (2002); Litton Mills, Inc. v. Galleon Trader, Inc., 246 Phil. 503, 509 (1988).

cralaw24 Jaime R. Sevilla v. Judge Edison F. Quintin, 510 Phil. 487, 494 (2005).

cralaw25 Id.

cralaw26 Rollo, p. 462.

cralaw27 Go Uan, v. Galang, 120 Phil. 1366, 1369 (1964).

cralaw28 cralaw Villaruel, Jr. v. Fernando, 458 Phil. 642, 656 (2003).




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  • G.R. No. 185839 : November 17, 2010 PEOPLE OF THE PHILIPPINES, Plaintiff-Appellee, v. ARSENIO CABANILLA, Accused-Appellant.

  • G.R. No. 186605 : November 17, 2010 CENTRAL AZUCARERA DE BAIS EMPLOYEES UNION-NFL [CABEU-NFL], represented by its President, PABLITO SAGURAN, Petitioner, v. CENTRAL AZUCARERA DE BAIS, INC. [CAB], represented by its President, ANTONIO STEVEN L. CHAN, Respondent.

  • G.R. No. 157644 : November 17, 2010 SPOUSES ERNESTO and VICENTA TOPACIO, as represented by their attorney-in-fact MARILOU TOPACIO-NARCISO, Petitioners, v. BANCO FILIPINO SAVINGS and MORTGAGE BANK, Respondent.

  • A.M. No. RTJ-08-2131 (Formerly OCA IPI No. 05-2241-RTJ) : November 22, 2010 LORNA M. VILLANUEVA, Complainant, v. JUDGE APOLINARIO M. BUAYA, Respondent.

  • A.M. No. P-10-2865 (Formerly A.M. OCA I.P.I. No. 09-3044-P) : November 22, 2010 EXECUTIVE JUDGE AURORA MAQUEDA ROMAN, Regional Trial Court, Gumaca, Quezon, Complainant, v. VIRGILIO M. FORTALEZA, Clerk of Court, Municipal Trial Court, Catanauan, Quezon, Respondent.

  • G.R. No. 191545 : November 22, 2010 HEIRS OF AUGUSTO SALAS, JR., represented by TERESITA D. SALAS, Petitioners, v. MARCIANO CABUNGCAL ET AL., Respondents.

  • A.C. No. 5859 (Formerly CBD Case No. 421) : November 23, 2010 ATTY. CARMEN LEONOR M. ALCANTARA, VICENTE P. MERCADO, SEVERINO P. MERCADO AND SPOUSES JESUS AND ROSARIO MERCADO, Complainants, v. ATTY. EDUARDO C. DE VERA, Respondent.

  • G.R. No. 187752 : November 23, 2010 IRENE K. NACU, substituted by BENJAMIN M. NACU, ERVIN K. NACU, and NEJIE N. DE SAGUN, Petitioners, v. CIVIL SERVICE COMMISSION and PHILIPPINE ECONOMIC ZONE AUTHORITY, Respondents.

  • G.R. No. 191618 : November 23, 2010 ATTY. ROMULO B. MACALINTAL, Petitioner, v. PRESIDENTIAL ELECTORAL TRIBUNAL, Respondent.

  • G.R. No. 175080 : November 24, 2010 EUGENIO R. REYES, joined by TIMOTHY JOSEPH M. REYES, MA. GRACIA S. REYES, ROMAN GABRIEL M. REYES, and MA. ANGELA S. REYES, Petitioners, v. LIBRADA F. MAURICIO (deceased) and LEONIDA F. MAURICIO, Respondents.

  • G.R. No. 187978 : November 24, 2010 ROMULO R. PERALTA, Petitioner, v. HON. RAUL E. DE LEON, Presiding Judge, Regional Trial Court of Para�aque, Branch 258, HON. ARBITER DUNSTAN SAN VICENTE, in his capacity as Housing and Land Use Regulatory Arbiter and LUCAS ELOSO EJE, in his capacity as Sheriff, Regional Trial Court, Para�aque City and CONCEPTS AND SYSTEM DEVELOPMENT INC., as represented by its CHAIRMAN KASUO NORO, Respondents.

  • A.M. No. HOJ-10-03 (Formerly A.M. OCA IPI No. 09-04-HOJ) : November 15, 2010 THELMA T. BABANTE-CAPLES, Complainant, v. PHILBERT B. CAPLES, Utility Worker II, Hall of Justice, Municipal Trial Court, La Paz, Leyte, Respondent.

  • G.R. No. 190754 : November 17, 2010 SAN PEDRO CINEPLEX PROPERTIES, INC., Petitioner, v. HEIRS OF MANUEL HUMADA ENA�O, represented by VIRGILIO A. BOTE, Respondents.

  • G.R. No. 181956 : November 11, 2010 VICTORIA L. TEH, Petitioner, v. NATIVIDAD TEH TAN, TEH KI TIAT, and JACINTA SIA, Respondents.

  • G.R. No. 187751 : November 22, 2010 EDNA EUGENIO, MARY JEAN GREGORIO, RENATO PAJARILLO, ROGELIO VILLAMOR, Petitioners, v. STA. MONICA RIVERSIDE HOMEOWNERS ASSOCIATION, Respondent.

  • G.R. No. 186158 : November 22, 2010 CAREER PHILIPPINES SHIP MANAGEMENT, INC., Petitioner, v. GERONIMO MADJUS, Respondent.

  • G.R. No. 190545 : November 22, 2010 JERRY M. FRANCISCO, Petitioner, v. BAHIA SHIPPING SERVICES, INC. and/or CYNTHIA C. MENDOZA, and FRED OLSEN CRUISE LINES, LTD., Respondents.

  • A.C. No. 8391 [Formerly CBD Case No. 06-1631] : November 23, 2010 MANUEL C. YUHICO, Complainant, v. ATTY. FRED L. GUTIERREZ, Respondent.

  • G.R. No. 190755 : November 24, 2010 LAND BANK OF THE PHILIPPINES, Petitioner, v. ALFREDO ONG, Respondent.

  • G.R. No. 182086 : November 24, 2010 BEBINA G. SALVALOZA, representing her late husband, GREGORIO SALVALOZA, Petitioner, v. NATIONAL LABOR RELATIONS COMMISSION, GULF PACIFIC SECURITY AGENCY, INC., and ANGEL QUIZON, Respondents.

  • G.R. No. 189326 : November 24, 2010 PEOPLE OF THE PHILIPPINES, Appellee, v. FRANCISCO RELOS, SR., Appellant.

  • G.R. No. 189239 : November 24, 2010 SPOUSES LETICIA & JOSE ERVIN ABAD, SPS. ROSARIO AND ERWIN COLLANTES, SPS. RICARDO AND FELITA ANN, SPS. ELSIE AND ROGER LAS PI�AS, LINDA LAYDA, RESTITUTO MARIANO, SPS. ARNOLD AND MIRIAM MERCINES, SPS. LUCITA AND WENCESLAO A. RAPACON, SPS. ROMEO AND EMILYN HULLEZA, LUZ MIPANTAO, SPS. HELEN AND ANTHONY TEVES, MARLENE TUAZON, SPS. ZALDO AND MIA SALES, SPS. JOSEFINA AND JOEL YBERA, SPS. LINDA AND JESSIE CABATUAN, SPS. WILMA AND MARIO ANDRADA, SPS. RAYMUNDO AND ARSENIA LELIS, FREDY AND SUSANA PILONEO, Petitioners, v. FIL-HOMES REALTY and DEVELOPMENT CORPORATION and MAGDIWANG REALTY CORPORATION, Respondents.

  • G.R. No. 183699 : November 24, 2010 PEOPLE OF THE PHILIPPINES, Appellee, v. ROSALIE COLILAP BA�AGA, Appellant.

  • G.R. No. 188412 : November 22, 2010 CITIBANK, N.A., Petitioner, v. ATTY. ERNESTO S. DINOPOL, Respondent.

  • G.R. No. 188051 : November 22, 2010 ASIA UNITED BANK, Petitioner, v. GOODLAND COMPANY, INC., Respondent.

  • G.R. No. 173428 : November 22, 2010 FROILAN DEJURAS , Petitioner, v. HON. RENE C. VILLA, in his official capacity as Secretary of Agrarian Reform; the BUREAU OF AGRARIAN LEGAL ASSISTANCE, the CENTER FOR LAND USE AND POLICY PLANNING INSTITUTE, the DEPARTMENT OF AGRARIAN REFORM ADJUDICATION BOARD, all of the Department of Agrarian Reform; CONCHITA DELFINO; ANTHONY DELFINO; ARTEMIO ALON; and SM PRIME HOLDINGS, INC., Respondents.

  • G.R. No. 165676 : November 22, 2010 JOSE MENDOZA, cralaw* Petitioner, v. NARCISO GERMINO and BENIGNO GERMINO, Respondents.

  • G.R. No. 150284 : November 22, 2010 SPOUSES ELISEO SEVILLA and ERNA SEVILLA, Petitioners, v. HON. COURT OF APPEALS and PATRICIA VILLAREAL, for herself and in behalf of her children, TRICIA and CLAIRE HOPE VILLAREAL, Respondents.

  • G.R. No. 183868 : November 22, 2010 COMMISSIONER OF CUSTOMS, Petitioner, v. MARINA SALES, INC., Respondent.

  • G.R. No. 172605 : November 22, 2010 PEOPLE OF THE PHILIPPINES , Appellee, v. EVANGELINE LASCANO y VELARDE, Appellant.

  • G.R. No. 185616 : November 24, 2010 THE PEOPLE OF THE PHILIPPINES, Appellee, v. ARNEL MACAFE y NABONG, Appellant.

  • G.R. No. 181858 : November 24, 2010 KEPCO PHILIPPINES CORPORATION, Petitioner, v. Commissioner of Internal Revenue, Respondent.

  • G.R. No. 176260 : November 24, 2010 LUCIA BARRAMEDA VDA. DE BALLESTEROS, Petitioner, v. RURAL BANK OF CANAMAN INC., represented by its Liquidator, the philippine deposit insurance corporation, Respondent.

  • G.R. No. 175887 : November 24, 2010 HEIRS OF THE LATE NESTOR TRIA, Petitioners, v. ATTY. EPIFANIA OBIAS, Respondent.

  • G.R. No. 173339 : November 24, 2010 LEDESCO DEVELOPMENT CORPORATION, Petitioner, v. WORLDWIDE STANDARD INTERNATIONAL REALTY, INC., Respondent.

  • G.R. No. 160933 : November 24, 2010 NICEAS M. BELONGILOT, Petitioner, v. ROLANDO S. CUA, ROEL ERIC C. GARCIA, LORENZO R. REYES, AUGUSTO P. QUIJANO, IANELA G. JUSI-BARRANTES and SALVADOR P. RAMOS, Respondents.

  • G.R. No. 157479 : November 24, 2010 PHILIP TURNER and ELNORA TURNER, Petitioners, v. LORENZO SHIPPING CORPORATION, Respondent.

  • A.M. No. P-10-2781 (Formerly OCA IPI No. 02-1419-P) : November 24, 2010 PASTOR C. PINLAC, Complainant, v. OSCAR T. LLAMAS, Cash Clerk II, Regional Trial Court, Office of the Clerk of Court, San Carlos City, Pangasinan, Respondent.

  • G.R. No. 173815 : November 24, 2010 MILWAUKEE INDUSTRIES CORPORATION, Petitioner, v. COURT OF TAX APPEALS and COMMISSIONER OF INTERNAL REVENUE, Respondents.

  • [G.R. No. 180914 : November 24, 2010] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. DOMINGO DOMINGUEZ, JR., ALIAS "SANDY," ACCUSED-APPELLANT.

  • [G.R. No. 184599 : November 24, 2010] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. TEDDY BATOON Y MIGUEL AND MELCHOR BATOON Y MIGUEL, ACCUSED-APPELLANTS.

  • [G.R. No. 185766 : November 23, 2010] CIVIL SERVICE COMMISSION, PETITIONER, VS. COURT OF APPEALS AND PHILIPPINE CHARITY SWEEPSTAKES OFFICE, RESPONDENTS. [G.R. No. 185767] CIVIL SERVICE COMMISSION, PETITIONER, VS. COURT OF APPEALS AND PHILIPPINE CHARITY SWEEPSTAKES OFFICE, RESPONDENTS.

  • [A.M. No. P-09-2603 (Formerly A.M. No. 08-7-221-MeTC) : November 23, 2010] RE: HABITUAL ABSENTEEISM OF MR. NELSON G. MARCOS, SHERIFF III, METROPOLITAN TRIAL COURT, OFFICE OF THE CLERK OF COURT, CALOOCAN CITY.

  • [G.R. No. 166566 : November 23, 2010] PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. WENCESLAO DERI y BENITEZ, ACCUSED-APPELLANT.

  • [A.M. No. MTJ-08-1719] : November 23, 2010] ATTY. ARNOLD B. LUGARES, COMPLAINANT, VS. JUDGE LIZABETH GUTIERREZ-TORRES, METROPOLITAN TRIAL COURT, BRANCH 60, MANDALUYONG CITY, RESPONDENT. [A.M. NO. MTJ-08-1722A.M. No. MTJ-08-1719] JOSE MARIA J. SEMBRANO, COMPLAINANT, VS. JUDGE LIZABETH GUTIERREZ-TORRES, PRESIDING JUDGE METROPOLITAN TRIAL COURT, BRANCH 60, MANDALUYONG CITY, RESPONDENT. [ A.M. NO. MTJ-08-1723A.M. No. MTJ-08-1719 ] MARCELINO LANGCAP, COMPLAINANT, VS. JUDGE LIZABETH GUTIERREZ-TORRES, PRESIDING JUDGE METROPOLITAN TRIAL COURT, BRANCH 60, MANDALUYONG CITY, RESPONDENT.

  • [A.M. No. P-06-2225 (Formerly OCA IPI No. 04-2027-P), November 23, 2010] BERNALETTE L. RAMOS, COMPLAINANT, VS. SUSAN A. LIMETA, LEGAL RESEARCHER, RESPONDENT.

  • [A.M. No. P-06-2211 (Formerly A.M. No. 06-5-175-MTC) : November 23, 2010] OFFICE OF THE COURT ADMINISTRATOR, COMPLAINANT, VS. MS. ROSEBUEN B. VILLETA, CLERK OF COURT II, MUNICIPAL TRIAL COURT, OTON, ILOILO, RESPONDENT.

  • [G.R. No. 148269 : November 22, 2010] PRESIDENTIAL AD HOC FACT-FINDING COMMITTEE ON BEHEST LOANS THRU THE PRESIDENTIAL COMMISSION ON GOOD GOVERNMENT, REPRESENTED BY ATTY. ORLANDO L. SALVADOR, PETITIONER, VS. HON. ANIANO DESIERTO, IN HIS CAPACITY AS OMBUDSMAN, ULPIANO TABASONDRA, ENRIQUE M. HERBOSA, ZOSIMO C. MALABANAN, ARSENIO S. LOPEZ, ROMEO V. REYES, NILO ROA, HERADEO GUBALLA, FLORITA T. SHOTWELL, BENIGNO DEL RIO, JUAN F. TRIVIÑO, SALVADOR B. ZAMORA II, AND JOHN DOES, RESPONDENTS.

  • [G.R. No. 179898 : November 22, 2010] MAUNLAD HOMES, INC., N.C. PULUMBARIT, INC., N.C.P. LEASING CORPORATION, AND NEMENCIO C. PULUMBARIT, SR., PETITIONERS, VS. UNION BANK OF THE PHILIPPINES AND JULIE C. GO, RESPONDENTS.

  • [G.R. No. 150318 : November 22, 2010] PHILIPPINE TRUST COMPANY (ALSO KNOWN AS PHILTRUST BANK), PETITIONER, VS. HON. COURT OF APPEALS AND FORFOM DEVELOPMENT CORPORATION, RESPONDENTS.