Legal Citations

I. Primary sources

1. Case Names

GR: Cite cases by giving the surname of the parties, the volume, title and page of
reports, and the year of promulgation in parenthesis. Abbreviate versus or contra as
(v.) when used in the text, underscore the title of the case (if printed, italicize); and
place the source or citation in the footnote.

Ex. Ariaga v. Javellana, 92 Phil. 330 (1952)

Expns:

1. Cite Islamic and Chinese names in full. As to those with Christian first
names, follow the general rule.

Ex.
Lim Sian Tek v. Ladislao ≠ Lim v Ladislao
Wong v. Dizon ≠ Joseph Wong v. Dizon
Una Kibad v. Commission on Elections ≠ Kibad v. Commission on
Elections

2. Cite compound names in full

Ex.
People v. De la Cruz
Abad Santos v. Auditor General

3. Always cite names of corporations, associations, business firms and

partnerships in full. Words forming part of such names may be abbreviated,
except the first word.

Ex. Mata v Rita Legarda, Inc.

Allied Workers Assn. of the Phil. v. Republic Trading Corp.
4. Cite cases involving the Government of the Philippines and criminal cases as
follows:
Government v. _____________; Commonwealth v. _________________
Republic v. _______________; U.S. v. _______________
People v. _______________; depending upon the title of the case.

Ex.
Government v. Abadinas
Commonwealth v. Corominas
Republic v. Carpin
U.S. v. Jaranilla

5. Cite cases involving public officers or offices as follows:

a. Where the person is named in his official capacity, give the name of the
person only.

Ex. City of Manila v Subido ≠ City of Manila v. Subido, in his capacity

as Civil Service Commissioner

b. Where the office is named, give the complete name of the office.

Ex. Collector of Internal Revenue v. Tan Eng Hong

Chief of Phil. Constabulary v. Sabungan Bagong Silangan
Board of Election Inspectors of Tolosa v. Piccio
Assistant Executive Secretary v. Sarbo & Co.
6. Always cite Municiality of ___________, City of ___________, Province
of___________, as they appear in the decisions.

Ex. Provice of Rizal v. R.T.C.

City of Cebu v Ledesma
7. Cite case names beginning with the procedural terms like Ex parte, Ex rel
and In re as they appear in the decisions. Use In re instead of In the matter
of.
 Ex. Ex parte Miligan
In re Garcia
U.S. Ex rel Greathouse v. Smith

2. Case Reports

a. Supreme Court Decisions—

When the decision is already found in the officially published Philippine Reports,
indicate only the Philippine Reports citation.

1. Philippine Reports—

Cite as: volume Phil. page (year)

Ex. Diaz v. Estrera, 78 Phil. 637 (1947)

2. Official Gazette—

Cite G.R. docket no. and date of promulgation before the O.G. citation
Cite as: G.R. No._________, date promulgated, volume O.G. page (Month
& year of issue)

Ex.

Espiritu v Rivera, G.R. No. 17092, September 30, 1963, 62 O.G. 7226 (Oct.,
1966).

If the decision is found in a supplement, indicate supplement number, page

and date of issue.

Ex.

46 O.G. Supp. No. 11, 22 (Nov., 1950).

3. General Register (G.R.)—Advance decisions of the Supreme Court

Cite as: G.R. No.________, date of promulgation, omitting the L—Which

refers to post-liberation decisions.
 Ex.

Estepa v. Diansay, G.R. No. 14733, September 30, 1960.

a. For disciplinary cases against attorney-at-law:

Cite as: G.R. Adm. Case No. _______, date of promulgation.

Ex.
In re Mallare, G.R. Adm. Case No. 533, April 29, 1968.

b. For disciplinary cases against judges:

Cite as: G.R. Adm. Case/Matter No._________, date of promulgation.
Ex.
Secretary of Justice v. Catolico, G.R. Adm. Case No. 203-J & Adm. Matter
No. 625-CFI, November 18, 1975.

b.Court of Appeals Decisions, 1936-

1. Appelate Court Reports (v. 2, 1937 and v. 8, 1947 are the only ones
published)— Cite as: volume C.A. Rep. page (year)

Ex. Chunaco v. Singh, 8 C.A. Rep. 488 (1947)

2.CA Reports, Second series

Cite as: volume C.A. Rep. 2d page (year).

Ex. Flores v. Valpena, 2 C.A. Rep. 2d 64 (1962).

3.CA General Register (C.A.-G.R.)—

Advance decisions of the CA

Cite as: C.A.-G.R. No. _____-R, CV, CR or SP, date of promulgation

Ex. Caliboso v. Bueno, C.A.-G.R. No. 2040I-R April 8, 1960.

4.Official Gazette—

Cite as: C.A.-SP or CR or CV No. __________, date of promulgation, volume

O.G. page (Month & year of issue).

Ex. Manila Electric Co. v. Allarde, C.A.-S.P. No. 11850, May 15, 1987, 86 O.G.
3447 (May, 1990).

c. Other courts—

1. Sandiganbayan Decisions—

Cite as: Sandiganbayan Crim. Case No. _________, date of promulgation,

volume Sandiganbayan Rep. page (year of issue)

Ex.

People v. Sabarre, Sandiganbayan Crim. Case No. 001,

December 12, 1979, 1 Sandiganbayan, Rep. 305 (1979).

2. CTA Decisions—
Cite as: CTA Case No. ________, date of promulgation.
Ex.
Abad v. Comissioner of Internal Revenue, CTA Case No. 717, June 4,
1963.

3. RTC decisions—
Cite as: RTC (Place & Branch No.) Crim. Case or SP no. R-________. Date
of promulgation.
Ex.
People v. Johnson, RTC (San Jose, Occidental Mindoro, Br. 45) Crim.
Case R-1681, August 6, 1984.
 In re Morales, RTC (Dagupan City, Br. 43) SP-2472, December 7, 1989.

4. Metropolitan Trial Courts Decision--- Cite as: MeTC(Place & Branch No. )
Civil or Criminal Case No.________, date of promulgation.

Ex.

Shell Distribution Co., Inc. v. Balmaceda,

MeTC (Manila, Branch X) Civil Case No.

59563, July 20, 1982.

5. MTCs and MCTCs Decisions—

Cite as: MCTC or MTC (place) Crim. Case No._______ date of
promulgation.
Ex.
People v. Soliven, MCTC (Paoay---Cummao,Ilocos Norte) Crim. Case No.
992-C, November 11, 1983.
6. Shari’ah district and circuit courts—
Cite as: Shari’ah Dist./Circ. Ct. (place), date of promulgation
Ex.
Al-Awadhi v. Rulona, Shari’ah Dist. Ct. (Marawi City) Special
Proceeding No. 011-87, September 15, 1988.

d.Administrative Decisions—

Cite by the name of the agency (when there is an abbreviated form, use
abbreviation or acronym), case number and date of promulgation.

Ex.

Tinio v. Dizon, DANR Case No. 2734, April 24, 1967.

In re Colocado, CSC Adm. Case No. R-27182, September 29, 1964.

B. Statutory Material

1. Constitution

The constitution is cited by reference to article, section and paragraph. When the
constitution is no longer in force, put the year in parenthesis.

Ex.

CONST. (1935), art. III, sec. 1, par. (3).

CONST. art. VII.

2. Session laws---
Citation of source, e.g., Public laws, Laws and Resolutions, Vital
Documents or Official Gazette is not required but may be added. Reference
to section, article or paragraph should follow not precede the main citation if
the citation is in the footnote.

a.Public Laws, 1900-1934

Cite as: Act No._________ (year of effectivity),volume PUBLIC Laws
page.
Ex. Act. No. 1160 (1904), art. 3.

b. Commonwealth Acts, 1935-1945.

Cite as: Com. Act. No._________ (Year of effectivity), volume
PUBLIC LAWS Com. Page.

Ex. Com. Act. No. 52 (1936), sec. 2 (b).

c. Presidential Decrees, September 21, 1972 to February 20, 1986

Cite as: Pres. Decree No._______ (Year of effectivity), volume
VITAL DOCS. Page.
Ex. Pres. Decree No. 603 (1975)
 d. Batas Pambansa July 23, 1984 to February 1, 1986.
Cite as: Batas Blg.________ (year of effectivity), volume ACTS & RES.
Page.
Ex. Batas Blg. 80 (1981), Acts & Res., 1980-81, 1-30

e.Republic acts 1946-1972; July 27, 1987 to date

Cite as: Rep. Act No._______ (year of effectivity), volume LAWS &
RES. page.

Ex. Rep. Act No. 1792 (1957), sec. 4.

3. Codes
As a general rule, cite the name of the particular code, article number or
section number (if any) without any indication of date. BUT when the code
is no longer in force or has been subsequently revised, put the year of
effectivity in parenthesis.

Ex. CIVIL CODE, Art. 297

CIVIL CODE (1889), art. 67.

4. Bills, Resolutions and committee reports---

a.Congress of the Philippines, 1946-1972; 1987—
Cite bills, resolutions or committee reports in the following manner:
House where the bill, resolution or committee reports originated, serial
report number, the Congress, session, and year in parenthesis. For
committee reports, give the name of the committee.

Ex.
S. No. 5, 6th Cong. 1st Sess. (1966).
H. No. 15085, 5th Cong., 4th Sess. (1965)

S. Res. 1, 4th Cong., 1st Session. (1958).

 H. Res. 2, 6th Cong., 3rd Sess. (1966).
Comm. On National Defense and Security, H. Rpt. 28, 5 th Cong., 1st
Sess. (1962)

Other abbreviations: Cite As

Senate or House or Representatives

Concurrent Resolutions…………………………….. S. Con. Res.
Senate or House of Representatives
Joint Resolution……………………………………. S. J. Res.
Senate or House Committee
Reports……………………………………………… H. Rpt. / S. Rpt.
Resolution of both Houses when
sitting together but voting separately………………. R.B.H.

b. Batasang Pambansa, 1978-1986.

Cite bills in the following manner: Origin of the bill, bill number, the
number of the Batasan, Number of the session and the year in the
parenthesis.

Ex. P.B. No. 2878, 1st Batasan, 5th Sess. (1983)

C.B. No. 54, 1st Batasan, 5th Sess. (1983)

For committee reports, cite the name of Committees, serial report

number, number of Batasan, number of the session and the year in
parenthesis.

Ex. Committee on Civil Service Rpt. 545, 1st Batasan, 5th Sess. (1983)

Abbreviations Cite As
Cabinet Bill…………………………………………….. C.B.
Journal of the Batasan………………………………….. J.B.
Letters/Annual Reports Transmitted…………………… Communication
Parliamentary Bills…………………………………….. P.B.
Records of the Batasan………………………………….. R.B.
Resolutions……………………………………………… Res.
Written Answer…………………………………………. W.A.

5. Treaties and international Agreements

Cite the name of the agreement and the exact date of the signature by the
Philippines. The effectivity date or date of entry into force may be given
parenthetically at the end of the citation. Shorten the title of the cited
agreement by substituting “with” for “Between” the Republic of the
Philippines and give the source of the text of the treaty.

Ex. Treaty of Friendship with India, July 11, 1952 (1953),

II-2 DFATS 1, 2 P.T.S. 797 203 U.N.T.S. 73.

Treaty sources: Cite As

Department of foreign affairs
Treaty series…………………………………………… D.F.A.T.S.
Philippine Treaty Series………………………………. P.T.S.
League of Nations Treaty Series……………………… L.N.T.S.
Treaties and other International Acts…………………. T.I.A.S.
United States Treaties and other
International agreements……………………………… U.S.T.

6. Presidential acts—
Cite by giving the source of publications

a. Executive orders—
Cite as: Exec. Order No. _______ (year)
Ex. Exec. Order No. 329 (1950), 46 O.G. 2035 (July, 1950)

b. Proclamations—
Cite as: Proc. No._______ (year)
Ex. Proc. No. 784 (1961), 57 O.G. 7122 (September,1961)
 c.Administrative orders
Cite As: Adm. Order No. ________ year
Ex. Adm. Order No. 21 (1966), 62 O.G. 7194 (October, 1966).

Presidential Acts under Martial Law

d. General orders—
Cite as: Gen. Order No. _______ (year)
Ex. Gen. Order No. 39 (1972).

e.Letters of instructions—
Cite as: L.O.I. No.________ year
Ex. L.O.I No. 230 (1972).

f. Letters of Implementation
Cite as: L.O. Impl. No. _____year
Ex. L.O. Impl. No. 5 (1972)

g. Letters of Authority—
Cite As: L.O.A. No. _______year
Ex. L.O.A. No. 1 (1972)

7. Opinions of the Secretary of Justice—

Cite As: Sec. of Justice Op. No. _________, s. (year)
Ex. Sec. of Justice Op. No. 271, s. 1982

8. Administrative Rules and Regulations—

Rules and regulations promulgated by administrative agencies are cited by
name of agency (where there is an abbreviation for the agency, use the
abbreviation or acronym) together with the designation employed in the
rules (“administrative order,” “order”, “circular,” “bulletin”, “rules and
regulations,” etc.), serial number, and year of promulgation in parenthesis.
The designation “Rules and Regulations” is abbreviated as “Rules & Reg.”
or “Reg.” followed by a reference to section or paragraph. Where the
 promulgating agency is a Department, indicate where appropriate, the
implementing bureau or office.

Ex. DCI (Cooperatives) Adm. 0. No. 1 (1963).

DNR (Forestry) Adm. 0. No. 25 (1976).
Labor Employment Service Reg. No. 3 (1966)

9. Ordinances
Cite by: Name of the municipal or provincial unit, serial number of
ordinance and date of adoption.
Ex. Manila Ordinance 6120, Jan. 26, 1967.

10.Court Rules—
Rules of Court is cites as a code. When the rules are no longer in force, add
year of effectivity in parenthesis.

Ex. RULES OF COURT, Rule 130, sec. 2, par. (a).

RULES OF COURT (1940), Rule 19, sec. 7, par. (b)

II. SECONDARY SOURCES

A. Books and Pamphlets

1. Generally cited as: volume (if more than one), author (initial of first
name and surname), title of book, page, section or paragraph, edition
and date in parenthesis.
Formally printed works of general circulation are cited in large
and small capitals. Works not normally printed are cited in regular
roman with the title of the book underscored. Always cite the number
of the volume in Arabic. Where the edition of a work is known by the
name of the editor, or translator, both the number of the edition and the
name of the translator are given. In citing an institutional author, name
the body preparing the work (if government agency, always include
“Phil.” first.)
 Ex.
I.M. MORAN, COMMENTS ON THE RULES OF COURT 195 (6th
ed., 1963).
P. Fernandez & C. Quiason, Labor Standards Welfare Legislation 173
(1964)
PHIL. CODE COMMISSION, REPORT ON THE PROPOSED CIVIL
CODE 19 (1948)

a. For bibliographical purposes, include the first name of the author. (in
inverted form), place of publication, published, and date in parenthesis, and
inclusive pages.
b. For unofficial reports of cases, cite by volume, abbreviated citation of the
reports as indicated by publisher, page and year.

Ex. 46 S.C.R.A. 160 (1972)

c. For unofficial collection of treaties and other documents, cite by volume,

title, page and year.

Ex. 3 P.T.S. 161 (1969)

d. For unofficial collection of statutes, cite by volume, title or abbreviated

citation as indicated by the publisher, page.

Ex. III C.P.S. 586.

B. Collection of essays or articles

1. If all essays or articles are by the same author, his name (initial of the
first name and surname) and the title of the book are printed in large and
small capitals and the title of the essay or article in italics. If essays are
by various authors, their names are printed in regular roman. For
typewritten manuscripts, the preceding rule.
Ex.
LAUREL, THE CRISIS oF OUR CONSTITUTIONAL SYSTEM, IN
BREAD AND FREEDOM 25 (1953).

J. Ponce Enrile, The Tax Treatment of Real Estate Transactions, in 1964

ASPECTS OF PHILIPPINE TAX LAW 81.

C. Periodical Articles
Materials published in periodicals which are paged consecutively throughout
a volume are cited by the initial of first name followed by the surname of the
author in regular roman, title of the article in italics (underscored if type
written), volume, name of periodical in large and small capitals using the
standard abbreviation, page and year in parenthesis. If the part being quoted
is found in the middle of the article, always cite the first page of the article
and then the particular page where the quoted part is located. For
bibliographical purposes, the inclusive pages should be cited.
Ex.
J. Luna, International Law Standards and the Philippine Law on
Deportation, 1 PHIL. INT’L., LJ. 347 (1963).

T.R. Castro, The Legal Basis of Military Tribunals in a Martial Law

Situation, 2 J. INTEG. BAR PHIL. 128, 131 (1964).

a. If the periodical has no volume number, use the year of publication as a

volume number.
Ex. E. Abello, Constitution under the Commonwealth and under the
Republic, 1965 PHILCONSA YRBK. 67.

b. Periodicals paginated only within each issue are cited in regular roman
by date or period of issue.
Ex.
F. Medalla, Judicial Review and Cautionary Consideration of its
Exercise, NOBA L.J. Sept. 13, 1965, p. 8
 c. If an article appears in 2 or more parts, indicate and give the first page of
each part.
Ex. G. Gonzalez, A Critical Survey of Legal Education in the
Philippines (pts. 1-2), 22 PHIL. L.J. 54, 102 (1947).

d. Symposia or long, multi-authored, student-written works are cited as one

work, using the title designated by the publishing periodical.

Ex. Symposium on the Anti-Graft Legislation, 35 PHIL. L.J. 1471

(1960)
e. Notes and comments sections are cited by author, title of article, notes or
comments in parenthesis, volume, name of periodical, page and year of
publication.
Ex.
V. Africa, Liability of Estafa for Breach of Trust v. Receipt
(Comment), PHIL. L.J. 567 (1968).

D. Newspapers
1. Titles of newspaper are printed in regular roman and are cited with the
date of issue, page and column.
Ex. Manila Times, Dec. 9, 1966, p. 5, col. 1

2. A signed article (but not a news report) is cited by author and title.
Ex.
Arroyo, 2 Months. s Behind the Iron Curtain, Manila Times,
December 12, 1966, p. 1, col. 2.

E. Annotations
Discussions in case reports are cited by volume number, title of case report,
page number of the beginning of the annotation, date of publication of the
volume. If the annotation is signed and has distinctive title, follow the rule
on periodical article.
Ex.
Annot., 19 SCRA 280 (1967).
F. Letters, speeches and interviews
1. Indicate the name of the letter written and his correspondent and the date
the letter was written. Always include citation to a printed work if
available.
Ex. Letter of Apolinario Mabini to Emilio Jacinto, December 17,
1898 in LETTERS OF APOLINARIO MABINI 81 (1965).

2. For interviews, cite the person interviewed, his designation, if any, place
of interview and date.
Ex. Interview with Manuel C. Roura, Chief of the Polygraph
Division, National Bureau of Investigation, Manila, February 18,
1970.

3. For speeches which have no title, cite the speaker, occasion, place and
date. If found in a printed work, include the citation to it. For speeches
which have titles, follow the rule on periodical article.
Ex.
Address by Justice Cesar Bengzon, 7th Anniversary Celebration of the
Bulacan Bar Association, Manila, November 8, 1952, 2 ATENEO
L.J. 307-314 (1953).

J.N. Bellosillo, Challenges for the Judiciary in the 21 st Century (8th

National Convention - Seminar of the Philippine Women Judges
Association, Manila Hotel, March 12, 1999), 4 CT. SYSTEMS J. 1
(June, 1999).

G. Encyclopedias
Indicate the volume number in Arabic, the title of the encyclopedia as
abbreviated in the form stated by the publisher, the topic (in italics or
underscored), the section number or page number and the date of
publication in parenthesis.
Ex.
I PHIL. Law Jur., Administrative Law , 339 (1975).
81 AM. JUR. 2d Wills §7 (1976)
 H. Looseleaf services
Cite by volume number (if any) and name of services in abbreviated form,
including publisher when necessary, the page number or the subdivision
recommended, by the publisher. If citing text material original in the service,
use the date of insertions in the service.
Ex. PAR LAB. MAN. REP. 38.12 (March 15, 197S).

I. Book Reviews
Cite by name of the reviewer, book review, volume number, title of
periodical (in abbreviated form) page number and year of publication in
parenthesis.

Ex. J.R Coquia, Book Review, 48 PHIL. L.J. 696 (1973).

J. Internet sources
a.Periodical Articles
Journal articles that are only available on the world-wide –web are cited as
follows:
Author(s), ‘title of article’, volume, journal title, article reference (year
<Journal Uniform Source Locator>) (Paragraph pinpoint).
Note that the article reference is an identifier that some electronic journals
use in addition to the article title.

Ex.
Larry Innes ‘ Aboriginal Rights and Interpretative Responsibility, 4 E.
Law (1997) <http:// www.murdoch.edu.au/claw/> (15-18).

a. Where an article is published on the web but is not part of a journal, it

should be cited as follows:
Author(s), ‘title of article’ Homepage title, relevant
organization, article reference (year), <Uniform source Locator>
(Copy on the file with author) (Paragraph pinpoint).
Ex.
Vince DIStepano, ‘Guidelines for better writing’
Available http:// usa.net/-vinced/home/better-writing.html. January 9,
1996 (1-5).

b. Cases published in electronic form

Decisions published in electronic form should only be given if the
cases has not been published in print form. Such cases are cited as
follows:
Surname or parties, (Court identifier) G.R. docket number and
date of promulgation (Unreported, ponente) <uniform source locator>
at date filed retrieved (pinpoint).
Ex.
People v. Alquizales (Supreme Court) G.R. No. 128386,
March 25, 1999(Unreported, Quisumbing, J.
<www.supremecourt.gov.Ph > November 15, 1999 (11-12).

c. Statues/Rules published in Electronic Form Statutes or Rules

published in electronic form should be cited as folloes:

State/country, title of statute/rules, date adopted or promulgated by

name of authority <uniform source locator> at date filed retrieved
(paragraph pinpoint).

Ex.
Hawaii, Rules of Civil Procedure, adopted by the Supre Court
of the State of Hawaii, as amended April 7, 1980 <http://
www.hawaii.gov/jud/hcrp - rls.htm> September 9, 1999 (3-7).

d. E-mail
Author of e-mail message. Subject.lineof the message (online)
available e-mail: name of recipient @ address.edu.from author @
address.edu.date of message
Ex.
B. Taylor, Children and teleconferencing (online) Available e mail:
myrna @claw.upd.edu.Ph.from> Taylor@
Repeating Citations
A. “Supra” (above) –
Use the word “supra” to identify a case or publication previously cited on
the same or preceding page. It is not used if more than one page intervenes
between the citations. It should not be used to refer to cases statues or
constitutions except in extraordinary circumstances, such as when the name
of the authority is extremely long. It is always italicized. (Underline, in case
of typewritten work.)

1. If the case or other publication has been previously cited on the same
footnote, a dictum or another reference may be indicated.
Ex.
Lao Ichong, v. Hernandez, supra at 27.
N. Gonzales, supra at 188.

2. Use “supra” where reference to a complete foornote is made. However,

it should not be used when the full citation is too far removed from the
shortened citation. In which case, the full citation shout be repeated.
Ex.
See note 15, supra.

B. “Infra” (below)—
Seldom used for citation cross-references because it is considered best to put
the full citation first. However, when it is used for this purpose, the rules are
the same as those indicated for “supra” cross-reference.

C. “Ibid.” (the same reference)—

Where the reference to a citation is immediately repeated with the same
volume and page number, the successive designation should only: Ibid. It is
always italicized and not to be used to cite primary sources.

D. “Id.”---
It is used in citation sentences and clauses for any kind of authority. In
briefs, legal memoranda and similar materials, use Id. when citing to the
immediately preceding authority within the same footnote or within the
 immediately preceding footnote when the preceding footnote contains only
one authority. If the first citation is only part of an authority, do not use ‘Id.’
for a subsequent citation to the entire authority. If the successive citation is
to a different page of the same case or publication, use Id. And indicate
page. It is also italicized and not to be used to cite primary sources.

Ex.
1
V. SINCO PHILIPPINE POLITICAL LAW. 551 (11th ed., 1962)
2
Id, at 555.

E. “Op. cit.” (work cited) and “Op. cit. supra” –

To avoid repeating titles of books and periodical articles, use op. cit. supra,
preceded by the author’s name and followed by the earlier footnote reference
and page number. For treatise or scholarly writings, the word supra is
generally omitted.

Ex. F. CAPISTRANO, op. cit. supra note 15 at 198.

V. SINCO, op. cit., note 15 at 133.

F. If a source is cited several times, use the complete citation of the source once
and thereafter, abbreviated the citation either to the first words the title of the
publication or to the commonly used designation. Such abbreviation must be
enclosed in brackets in the first citation and must be used consistently
thereafter.
Ex.
INTERNATIONAL LABOUR OFFICE, SHARING IN
DEVELOPMENT; A PROGRAM OF EMPLOYMENT, EQUITY AND
GROWTH FOR THE PHILIPPINES 304 (1974) (hereinafter referred to as
the RANIS REPORT).

G. Signals are used to indicate supporting , contrary and other positions relating
to the propositions of law or fact. It indicates the distinctions and gradations
of authorities and arguments
Ex.
Accord, Manila Trading Co. v. Reyes, 62 Phil. 416 (1935).
 Contra, Selzenick’s Estate v. Commissioner, 15 T.C. 716 (1950).
See 3 L. Loss, SECURITIES REGULATION 1948-87 (2d ed., 1961).
But see Lim v. Registrar of Deeds, 82 Phil. 789 (1949)
E.g., CAL PEN CODE sec. 647 (1O).

Explanation Signal
Indicates substantial support of a proposition
Although there are differences in facts………………… “Accord” (in italics)
Indicates a holding which contradicts or opposes
the proposition…………………………………………. “Contra” (in italics)
Indicates a case which is parallel to or supports
the proposition but contains substantially
different facts……………………………………………. “cl.”(in italics)
Indicates a dictum which supports the proposition……… “See” (in italics)
Introduces secondary authority which supports
the proposition………………………………………….. “See” (in Roman type)
Indicates a dictum which opposes or contradicts
the proposition…………………………………………… “But see” (in italics)
Indicates secondary authority which contradicts
the proposition…………………………………………“But see”(in Roman type)
Indicates support of a proposition by numerous
holdings but illustrated by a selective citation of
one or a few cases preced by “E.g”…………………….. “E.g.” (in italics)