Professional Documents
Culture Documents
9. A petition was filed with the court of appeals without explanation that
service by other modes was resorted to. The CA considered it as
filed. Is the order of the CA correct? Why?
9. Mr. Lajojo is a big time swindler. In one year he was able to earn 1M
from his swindling activities. When the Commissioner of Internal
Revenue discovered his income from swindling, the Commissioner
assessed him a deficiency income tax income tax from such
income.
1. The income tax applies only to legal income, not to illegal income.
2. Mr. Lajojos receipts from his swindling did not constitute income
because he was under obligation to return the amount he had
swindled, hence, his receipt from swindling was similar to a loan,
which is not income, because for every peso he has a
corresponding liability to pay one peso.
3. If he has to pay the deficiency income tax assessment, there will
be hardly anything left to return to the victims of the swindling.
How will you rule on each of the three grounds for the protest?
Explain?
10. Noel Langit and his brother, Jovy, bought a parcel of land
which they registered in their names as pro indiviso owners (parcel
A). Subsequently, they formed a partnership, duly registered with
securities and exchange commission, which brought another parcel
of land (parcel B). Both parcels of land were sold, realizing a net
profit of 1M for parcel A and 500K for parcel B.
10. Atty. Gail was separated from her husband, Dino, for
more than ten (10) years due to incompatibility. She fell in love
with Mica who was also separated from her husband. She filed
a petition for the declaration of nullity of her marriage with
Dino, and also a petition for the declaration ofnullity ofthe
marriage ofMica with her husband. While the cases were
pending, Atty. Gail and Mica lived in their respective
residences but were often seen together in parties, events and
in public places. Dino filed a disbarment complaint against
Atty. Gail for immorality, alleging that Atty. Gail and Mica are
lovers. Decide whether Atty. Gail should be sanctioned for
immorality.