Philippine Law Library

Philippine Laws For Everyon…

BATASnatin.com is a site for all of us. We have a comprehensive database of Philippine Law for everyone! You can submit your articles, ...

BATASnatin is the leader in online law research. We have made free information available to the public since its establishment. Our law...

Social Networking

Relationships, we build them to make a better us. BATASnatin.com is helping you build your legal social network here. Connect with peop...

BATASnatin Legal Forums

We here at BATASnatin.com recognize the value of camaraderie. We have a legal forum where you can ask legal questions and will then be ...

Law MCQuizzer

BATASnatin.com is the leader in online law research. From its inception up to now, it is still unbeatable on providing the latest tec...

Philippine Bar Exams

The final hurdle in becoming a lawyer is conquering the bar examinations conducted by the Supreme Court of the Philippines. It is a t...

Philippine Law Notes Vault

BATASnatin Philippine Law Library fosters sharing as one of the primordial elements in broadening the knowledge of the law. We submit...

Philippine Legal Forms

BATASnatin.com offers free templates of legal forms for everyone's reference and use for whatever legal purpose they desire. They are...

Newest

Active

Popular

rhexlaw

Member since: 20.02.12

Last online: 20.02.12 07:10

Profile views: 10

optimizariseo

Member since: 19.02.12

Last online: 30.11.-1 12:00

Profile views: 13

donInhegoname

Member since: 19.02.12

Last online: 20.02.12 07:56

Profile views: 12

pamferrer

Member since: 18.02.12

Last online: 19.02.12 12:02

Profile views: 14

zoraida

Member since: 18.02.12

Last online: 30.11.-1 12:00

Profile views: 10

spoosycle

Member since: 18.02.12

Last online: 30.11.-1 12:00

Profile views: 15

trouroprurf

Member since: 18.02.12

Last online: 18.02.12 11:29

Profile views: 13

Cherrimyb

Member since: 18.02.12

Last online: 18.02.12 10:52

Profile views: 15

Dresseleganny

Member since: 18.02.12

Last online: 21.02.12 12:27

Profile views: 14

carpinteyrodnm

Member since: 18.02.12

Last online: 18.02.12 08:24

Profile views: 13

staidsfef

Member since: 18.02.12

Last online: 19.02.12 03:47

Profile views: 9

justicecuevas

Member since: 18.02.12

Last online: 30.11.-1 12:00

Profile views: 18

1 2 3 « »

admin

Member since: 18.08.08

Last online: 23.02.12 05:39

Profile views: 18

lawlessman

Member since: 26.07.10

Last online: 18.02.12 07:18

Profile views: 16

donInhegoname

Member since: 19.02.12

Last online: 20.02.12 07:56

Profile views: 12

CYNTHIATULIAO

Member since: 11.02.12

Last online: 11.02.12 02:10

Profile views: 19

admin

Member since: 18.08.08

Last online: 23.02.12 05:39

Profile views: 18

princeoflux

Member since: 11.02.12

Last online: 11.02.12 03:44

Profile views: 18

MissAlmin

Member since: 10.02.12

Last online: 30.11.-1 12:00

Profile views: 18

justicecuevas

Member since: 18.02.12

Last online: 30.11.-1 12:00

Profile views: 18

jennylin

Member since: 11.02.12

Last online: 30.11.-1 12:00

Profile views: 16

lawlessman

Member since: 26.07.10

Last online: 18.02.12 07:18

Profile views: 16

leeanne

Member since: 11.02.12

Last online: 30.11.-1 12:00

Profile views: 15

lexa

Member since: 10.02.12

Last online: 10.02.12 06:51

Profile views: 15

Cherrimyb

Member since: 18.02.12

Last online: 18.02.12 10:52

Profile views: 15

spoosycle

Member since: 18.02.12

Last online: 30.11.-1 12:00

Profile views: 15

biengea

Member since: 10.02.12

Last online: 30.11.-1 12:00

Profile views: 14

1 2 3 « »

Prev Next

CIR VS. ANSCOR- Income Subject…

GENERAL RULE: A stock dividend representing the transfer of surplus to capital account shall not be subject to tax. EXCEPTION: The redemption or cancellation of stock dividends, depending on the "time" and "manner"...

COLLECTOR VS. HENDERSON- Renta…

Rental allowances and travel allowances by a company are not part of taxable income. FACTS: • Sps. Arthur Henderson and Marie Henderson filed their annual income tax with the BIR. Arthur is president of American I...

FARMERS & MERCHANTS BANK v…

FACTS: • Petitioner, a corporation, was engaged in the banking within the district of the Federal Reserve Bank of Cleveland, Ohio. It was the custom of petitioner to make a charge for the collection of checks on fo...

COMMISSIONER VS. GLENSHAW GLAS…

“Income from whatever source” includes award of damages received by a winning party in a case. FACTS: • Glenshaw manufactures glass bottles and containers. Hatford- Empire company manufactures the machines u...

JAMES V. US- Taxable Income

If a taxpayer receives income , legally or illegally, without consensual recognition of obligation to repay, that income is automatically taxable. FACTS: • The defendant, Eugene James, was an official in a labo...

GUTIERREZ VS. COLLECTOR- Tax o…

It appears then that the acquisition by the Government of private properties through the exercise of the power of eminent domain, said properties being JUSTLY compensated, is embraced within the meaning of the term ...

BRADFORD VS. CIR- Realized Inc…

The Rail Joint Co. case is identical in principle with the present case. In that case, a corporate taxpayer, after a reappraisal of its assets, distributed a dividend consisting of its own debenture bonds. In a subs...

Exact Tax Benefit Rule- PERRY …

In Perry v. United States, 160 F. Supp. 270 (Ct. Cl. 1958), the Court of Claims adopted an "exact tax benefit" rule, under which the recovery was taxed at the rate that was applicable to the deduction; it later over...

Fernandez Hermanos, Inc. VS. C…

That the circumstances are such that the method does not reflect the taxpayer ’ s income with reasonable accuracy and certainty and proper and just additions of personal expenses and other non-deductible expenditure...

COMMISSIONER VS. JAVIER- Claim…

Claim of right doctrine or doctrine of ownership, command or control- In this case, Javier is not liable for fraud penalty because the “income” he received is not yet a taxable gain since it is still under litigatio...

COMMISSIONER OF INTERNAL REVEN…

Gross receipts subject to tax under the Tax Code do not include monies or receipts entrusted to the taxpayer which do not belong to them and do not redound to the taxpayer's benefit. FACTS: -- petition to review on...

RAYTHEON PRODUCTION VS. CIR- T…

The determining factor is the NATURE of the basic claim from which the compromised amount was realized. FACTS: Raytheon (original company) was a pioneer manufacturer of rectifier tubes which are used in radio rece...

Administrator
Miriam Santiago lecturing in the Senate. Comparing the Estrada impeachment with the CJ Corona impeachment.

23 hours ago
Administrator
The SC court had an en banc session today. Unfortunately, the bar exams was not one of the topics. Meaning, no results coming out yet I guess. There is still 1 en banc session this week... well, still... we wait. :)

2 days ago

No posts to display.

Prev Next

Oral Defamation l S…

Kinds and Definition of Slander or Oral Defamation Definition: Speaking of base and defamatory words which tend to prejudice another in his reputation, office, trade, business or means of livelihood Two kinds of oral or verbal defamation: (1) Grave Slander (2) Simple Slander A. Factor...

Article I – THE NAT…

Article I – THE NATIONAL TERRITORYThe national territory of the Philippines comprises:1) the Philippine archipelago;2) all other territories over which the Philippines has sovereignty or jurisdictionPHILIPPINE ARCHIPELAGO – that body of water studded with islands which is delineated in the Treaty of...

Prev Next

When solidary debto…

When solidary debtor who pays is entitled to reimbursement.If a solidary debtor pays the obligation in part, he can recover reimbursement from the co-debtors only in so far as his payment exceeded his share in the obligation. This is precisely becaus...

Illegal Considerati…

Lorenzo drew a bill of exchange in the amount of P100,000.00 payable to Barbara or order, with his wife, Diana, as drawee. At the time the bill was drawn, Diana was unaware that Barbara is Lorenzo’s paramour. Barbara then negotiated the bill to her s...

Crimes Against Prop…

The major classification includes the following: 1. Robbery: a). With Violence or Intimidation Against Persons ( Hold-up) b). With Fore Upon Things ( Break-In) 2. Theft a). Simple b). Qualified 3.Estafa 4. Malicious Mischief a). Or...

Prev Next

Right to Strike

SSSEA v. CA – right to strike – At present, in the absence of any legislation in government employees the right to strike, recognizing their right to do so, or regulating the exercise of such right, they are prohibited form striking by express prohi...

People vs. Tolentin…

G.R. No. 176385, February 26, 2008 FACTS: On 13 February 1998, three separate informations of Murder and two counts of Frustrated Murder were filed before the RTC against appellants, together with accused Jimmy Trinidad and Arnel Trinidad. The murd...

Perfection Of A Con…

In Oesmer, Jr., et al. v. Paraiso Dev. Corp., G.R. No. 157493, February 5, 2007, a contract to sell was entered into by the owners of a real property. They affixed their signatures but contested its validity later contending that their co-owner had n...

BATASnatin Features

Philippine Laws For Everyon…

Philippine Law Library

Social Networking

BATASnatin Legal Forums

Law MCQuizzer

Philippine Bar Exams

Philippine Law Notes Vault

Philippine Legal Forms

Philippine Law Latest

CIR VS. ANSCOR- Income Subject…

COLLECTOR VS. HENDERSON- Renta…

FARMERS & MERCHANTS BANK v…

COMMISSIONER VS. GLENSHAW GLAS…

JAMES V. US- Taxable Income

GUTIERREZ VS. COLLECTOR- Tax o…

BRADFORD VS. CIR- Realized Inc…

Exact Tax Benefit Rule- PERRY …

Fernandez Hermanos, Inc. VS. C…

COMMISSIONER VS. JAVIER- Claim…

COMMISSIONER OF INTERNAL REVEN…

RAYTHEON PRODUCTION VS. CIR- T…

BATASnatin Activity Stream

Latest @ Forums

Popular

SUGGESTED ANSWERS …

Oral Defamation l S…

Article I – THE NAT…

Random

When solidary debto…

Illegal Considerati…

Crimes Against Prop…

Featured

Right to Strike

People vs. Tolentin…

Perfection Of A Con…

Login

Sign In