The Bold Stoica Lawyer

  VIRGINIA O. GOCHAN , FELIX Y. GOCHAN III, MAEGOCHANEFANN, LOUISE Y. GOCHAN, ESTEBAN Y.GOCHAN, JR., DOMINIC Y. GOCHAN, FELIX O. GOCHAN III,MERCEDES R. GOCHAN, ALFREDO R. GOCHAN, ANGELINAR. GOCHAN-HERNAEZ, MARIA MERCED R. GOCHAN,CRISPO R. GOCHAN, JR., MARION R. GOCHAN, MACTANREALTY DEVELOPMENT CORPORATION and FELIXGOCHAN & SONS REALTY CORPORATION, petitioners, vs.  RICHARD G. YOUNG , DAVID G. YOUNG, JANE G. YOUNG-LLABAN, JOHN D. YOUNG, JR., MARY G. YOUNG-HSU andALEXANDER THOMAS G. YOUNG as heirs of Alice Gochan; theINTESTATE ESTATE OF JOHN D. YOUNG, SR.; and CECILIA GOCHAN-UY and MIGUEL C. UY, for themselves and on behalf and for the benefit of FELIX GOCHAN & SONS REALTYCORPORATION, respondents. G.R. No. 131889. March 12, 2001. PANGANIBAN, J. Topic:  Piercing the veil of corporate fiction Principles/Doctrines:  The notion of corporate entity will be pierced or disregarded and the individuals composing it will be treated as identical if the corporate entity is...

RAMON DE LA RAM A, FRANCISCO RODRIGUEZ, HORTENCIA SALAS, PAZ SALAS and PATRIA SALAS, heirs of Magdalena Salas, as stockholders on their own behalf and for the benefit of the Ma-ao Sugar Central Co., Inc., and other stockholders thereof who may wish to join in this action, plaintiffs-appellants, vs.   MA-AO SUGAR CENTRAL CO.,  INC., J. AMADO ARANETA, MRS. RAMON S. ARANETA, ROMUALDO M. ARANETA, and RAMON A. YULO, defendants-appellants. G.R. No. L-17504 & L-17506. February 28, 1969. CAPISTRANO, J.   Topic:  Corporate Powers. Express powers. Invest Corporate Funds for Non Primary Purpose Endeavor.   FACTS:  This was a derivative suit commenced by four minority stockholders against the Ma-ao Sugar Centra Co., Inc. and the corporation’s directors The complaint comprising the period November, 1946 to October, 1952, stated five causes of action, Among others, 1. For alleged illegal and ultra-vires acts consisting of self-dealing irregular loans, and unauthorize...

ARNOLD HALL  and BRADLEY P. HALL, petitioners, vs. EDMUNDO S. PICCIO , Judge of the Court of First Instance of Leyte, FRED BROWN, EMMA BROWN, HIPOLITA CAPUCIONG, in his capacity as receiver of the Far Eastern Lumber and Commercial Co., Inc., respondents. G.R. No. L-2598. June 29, 1950. BENGZON, J.   Topic:  Classification of Corporation as to Legal Status. De Facto Corporation   FACTS:   The petitioners  C. Arnold Hall and Bradley P. Hall, and the respondents  Fred Brown, Emma Brown, Hipolita D. Chapman and Ceferino S. Abella, signed and acknowledged in Leyte , the article of incorporation of the Far Eastern Lumber and Commercial Co., Inc. , organized to engage in a general lumber business to carry on as general contractors, operators and managers.   Immediately after the execution of said articles of incorporation, the corporation proceeded to do business with the adoption of by-laws and the election of its officers.  On December 2, 1947, th...

  THE DIRECTOR OF LAND S, petitioner,   vs.   INTERMEDIATE APPELLATE COURT  and ACME PLYWOOD & VENEER CO . INC., ETC., respondents. G.R. No. 73002 December 29, 1986  . NARVASA, J.   Topic:  Classification of Corporation as to the Number of members, Corporation Sole Principle:  The 1973 Constitution cannot impair vested rights. Thus where land was acquired in 1962 when corporations were allowed to acquire lands not beyond 1,024 hectares, the same may be registered in 1982 although under 1973 Constitution corporations cannot acquire lands of the public domain. A corporation that acquired private land in 1962may have it registered in 1982 despite the prohibition in the 1973Constitution which cannot be given retroactive effect as to impair vested rights. NATURE: a ppeal by certiorari from a judgment of the Intermediate Appellate Court affirming a decisionof the Court of First Instance of Isabela, which ordered registration in favor of Acme Plywood...

7.  THE ROMAN CATHOLIC APOSTOLIC ADMINISTRATOR OF DAVAO , INC., petitioner,   vs.   THE LAND REGISTRATION COMMISSION  and THE REGISTER OF DEEDS OF DAVAO CITY, respondents. G.R. No. L-8451 . December 20, 1957 . FELIX, J.: Topic:  Classification of Corporation as to number of members, Corporation Sole FACTS:  Mateo Rodis sold his parcel of land located in Davao City to the herein petitioner, the Roman Catholic Apostolic Administrator of Davao, Inc. on Oct. 4, 1954. Herein petitioner is a corporation sole organized and existing in accordance with Philippine Laws, with Msgr. Clovis Thibault, a Canadian citizen, as actual incumbent. Upon presentation of the deed of sale to the Register of Deeds of Davao for registration, the latter required herein petitioner to submit an affidavit declaring that 60 percent of the members thereof were Filipino citizens. Petitioner claimed that a corporation sole has only one incorporator and the owner of the land would be the Cat...

  COMMISSIONER OF INTERNAL REVENUE , petitioner, vs.  MELCHOR J. JAVIER , JR. and THE COURT OF TAX APPEALS, respondents. G.R. No. 78953. July 31, 1991. SARMIENTO, J.: Topic:  f. Effects of failure to pay the tax on time: Additions to the tax (Chapter I, Title X,  NIRC) > Surcharges > b. Fraud Penalty (Section 248B, NIRC) Doctrine:  The fraud contemplated by law is actual and not constructive. Courts never sustain findings of fraud upon circumstances which create only suspicion and the mere understatement of at ax is not itself proof of fraud for the purpose of tax evasion. There was no actual and intentional fraud through willful and deliberate misleading of the Bureau of Internal Revenue,case at bar; Error or mistake of law is not fraud. FACTS:  Melon bank erroneously remitted  to Javier 1M US Dollar instead of 1Thousand US Dollar, Melon Bank filed a complaint in the Court of First Instance. Fiscal of CIF filed an information charging spouses Ja...

  JUDY ANNE L. SANTOS , Petitioner, v.   PEOPLE OF THE PHILIPPINES  and BUREAU OF INTERNAL REVENUE, Respondents. G.R. NO. 173176 : August 26, 2008. CHICO-NAZARIO, J.: Topic:  Judicial Remedies in Detail (Section 220, NIRC) > Period within which the action may be filed > Where should these cases be filed. Doctrine: FACTS:  Bureau of Internal Revenue (BIR) Commissioner Parayno, Jr. wrote to the Department of Justice (DOJ) Secretary Raul M. Gonzales a letter[5] regarding the possible filing of criminal charges against petitioner. In his letter he referred for preliminary investigation and filing of an information in court if evidence so warrants, the Joint Affidavit from the National Investigation Division recommending the criminal prosecution of MS. JUDY ANNE LUMAGUI SANTOS for substantial under declaration of income, which constitutes as prima facie evidence of false or fraudulent return under Section 248(B) of the NIRC and punishable under Sections 254 and...

  FERDINAND R. MARCOS II , petitioner, vs.   COURT OFAPPEALS , THE COMMISSIONER OF THE BUREAU OFINTERNAL REVENUE and HERMINIA D. DE GUZMAN, respondents. G.R. No. 120880. June 5, 1997. TORRES, JR., J. Topic:  Judicial Remedies in Detail (Section 220, NIRC) > Period within which the action may be filed > Where should these cases be filed. Doctrine:   1) The approval of the court, sitting in probate, or as a settlement tribunal over the deceased is not a mandatory requirement in the collection of estate taxes. 2)  The deficiency tax assessment, if it has already become final, executory, and demandable, may be collected through the summary remedy of distraint or levy pursuant to Section 205 of the NIRC. 3)  The omission to file an estate tax return, and the subsequent failure to contest or appeal the assessment made by the BIR is fatal, as under Section 223 of the NIRC, in case of failure to file a return,the tax may be assessed at any time within ten yea...