CLAC Method

Conclusion – Law – Application/Analysis – Conclusion

C - answer to the main question

- Yes or no plus brief answer sa question

L - Law applicable to the question

- The law provides, Jurisprudence provides, Well-settled is the rule that

A - Application
- Brief summary of the case in the question
- In the case at bar, In the instant case

C - Conclusion
- Repeat lang ang first
- Hence, Therefore

Example:

Question:

April 11, 2013 is the birthday of Juan, he was given a Mercedes Benz by his father as a birthday
gift in New York. Both are Filipino citizens. Juan died on January 10, 2019 single. Among the
properties left behind by Juan in the Philippines as well as in New York which has a total of ₱
3,000,000.00 is the Mercedes Benz given by his father.

Can his estate claim a vanishing deduction? Explain

Answer:

C - No. His estate cannot claim vanishing deductions.

L - The law provides that in order for the estate to claim a vanishing deduction on a
certain property, it must be located in the Philippines.

A - In the case at bar, the Mercedes Benz was not located in the Philippines.

C - Hence, vanishing deductions cannot be claimed.