Sample Special Power of Attorney (SPA)

June 10, 2024 ~ attydelacalzada KNOW ALL MEN BY THESE PRESENTS: I, ________________, of legal age, ______ citizen, single/married/widow/widower, and a resident of ___________________, do hereby name, appoint, and constitute ____________________, likewise of legal age, ______ citizen, single/married/widow/widower, and a resident of _________________________, to be my own true, lawful, and exclusive attorney-in-fact and, for that …

Benigno Manuel, et al. v. Hon. Nicodemo T. Ferrer, et al., G.R. No. 117246, August 21, 1995

August 11, 2020 ~ attydelacalzada FACTS: The property involved in this petition for review on certiorari is the inheritance left by an illegitimate child who died intestate without any surviving descendant or ascendant. Petitioners are the legitimate children of spouses Antonio Manuel and Beatriz Guiling. During his marriage with Beatriz, Antonio had an extra-marital affair …

George Bongalon vs. People of the Philippines, G.R. No. 169533, March 20, 2013

July 27, 2020 ~ attydelacalzada FACTS: The Prosecutor’s Office of Legazpi City charged the petitioner in the Regional Trial Court (RTC) Legazpi City with child abuse, an act in violation of Section 10(a) of Republic Act No. 7610. During trial, the Prosecution showed that on May 1, 2002, Jayson Dela Cruz (Jayson) and Roldan, his …

Manila Bulletin Publishing Corporation and Ruther Batuigas vs. Victor A. Domingo, et al., G.R. No. 170341, July 5, 2017

July 20, 2020 ~ attydelacalzada FACTS: On 20 December 1990, Petitioner Ruther D. Batuigas (Batuigas) wrote an article titled “Crucial task for Joe’on’s successor,” which was published by Manila Publishing Corporation (Manila Bulletin). The article dealt with the letter-complaint of the Waray employees of the Department of Trade and Industry (DTI), Regional VIII on the …

BA Finance Corporation vs. Hon. Court of Appeals and Roberto M. Reyes, G.R. No. 102998, July 5, 1996

July 13, 2020 ~ attydelacalzada FACTS: Spouses Reynaldo and Florencia Manahan executed a promissory note, binding themselves to pay Carmasters, Inc. the amount of PHP 83,080.00 in 36 monthly installments. To secure payment, the Manahan spouses executed a deed of chattel mortgage over a motor vehicle, a Ford Cortina 1.6 GL with motor and serial …

Documentary Requirements for Donor’s Tax

July 6, 2020 ~ attydelacalzada Donating property is easy enough. Especially if what you’re giving is personal property or small items. However, you should know that donations are subject to tax, i.e. donor’s tax. DONOR’S TAX is a tax on donation or gift, and is imposed on the gratuitous transfer of property between two or more …

Salud Teodoro Vda. de Perez v. Hon. Zotico A. Tolete, G.R. No. 76714, June 2, 1994

July 1, 2020 ~ attydelacalzada FACTS: Dr. Jose F. Cunanan and his wife, Dr. Evelyn Perez-Cunanan, who became American citizens, established a successful medical practice in New York, USA. On August 23, 1979, Dr. Jose executed a last will and testament, bequeathing to his wife “all the remainder” of his real and personal property at …

Enrique G. De Leon vs. People of the Philippines, et al., G.R. No. 212623, Jan. 11, 2016

June 30, 2020 ~ attydelacalzada FACTS: This is a case for Grave Oral Defamation filed against Enrique G. De Leon, who allegedly uttered “WALANGHIYA KANG MANGONGOTONG NA PULIS KA, ANG YABANG YABANG MO NOON. PATAY KA SA AKIN MAMAYA” and other words and expressions of similar import, thereby bringing SPO3 Pedrito L. Leonardo into public …