Consti 1

Midterm Reviewer

General Principles:

 The Constitution is the highest law of the land. It is the basic & paramount law to which all other laws must conform.
 Definition of Constitutional Law
- Constitutional Law - a term used to designate the law embodied in the constitution and legal principles growing
out of the interpretation and application made by the courts of the provisions of the constitution in specific cases.
- Political Law – a branch of public law which deals with the organization and operation of government organs of the
state and defines the relations of the state with the inhabitants of its territory (Macariola v Asuncion)
 Scope/Divisions of Constitutional Law
- Constitutional Law II
- Administrative Law
- Law on Public Officers
- Public/Municipal Corporations
- Elections Law
- Public International Law

Bases of the Study:

 The U.S. Constitution

- Discussion of American decision & provision of American Constitution
- Biak na Bato & Pugadlawin – mentioned but not basic organic law because it was a constitution by the rebels
without an established jurisdiction.
 Organic Law – first basis that provide governmental organs like President, Lawmakers, Supreme Court.
 The Philippine Bill of 1902
- President Truman issued order Philippine Bill of 1902
- A system of Government where US treated Philippines as a colony
- Not part of the Spanish territory but a non-annex territory of the US
- President of the Philippines was not a government General
- No lawmakers
- Supreme Court is present but decisions still based on American SC
 The Jones Law of 1916
- Philippine Assembly was the lawmaking body
- Amended Philippine Bill of 1902
 The Tydings-McDuffie Law of 1934
- Sponsored by Senator Tydings and Congressman McDuffie
- Gave Philippine citizenship
- Further amended Philippine Bill of 1902
 Hare-Hawes-Cuttings Law
 Secured by Osmeña & Roxas, envied by Quezon
 American Bases – American occupation of Angeles, Subic Bay, and Clark Air Base
 Treaty of Paris – America bought Cuba (Guantanamo Bay) and Philippines from Spain
 The 1935 Constitution
- Patterned after the American Constitution
- Difference: Philippines – Centralized unitary government; U.S.A. – Federal government
 1973 Constitution
- Highly centralized government lead by Ferdinand Marcos, the Dictator.
- Marcos acted as Prime Minister and President – did all the legislation through PD, LOI, GO.
- Most effective legislation – Labor Law
- 1972-77 – Marco opened the Batasang Pambansa
- 1983 – before Ninoy Aquino’s assassination, Marcos called for an election of regular Batasang Pambansa
 The 1987 Constitution
- 1986 Freedom Constitution by Corazon Aquino (Revolutionary Government)
- Aquino exercised legislative function from February 25, 1986 to the last Monday of July 1987 when the first
Congress of the 1987 Constitution was organized
 The Statutes, EO’s, Decrees, Judicial Decision
The 1987 Philippine Constitution (took effect on February 2, 1987)

 Written, Unwritten, Enacted, Evolved, Rigid, Flexible

 Definition - the fundamental law of the land. Divided into 18 articles.
 Purpose
- Prescribes a permanent framework of the system of the government
- Assigns to the different department their respective powers and duties
- Establishes the basic principles upon which the government is founded
 Classification (The 1987 Constitution is both written and rigid)
- Written-unwritten
 Written – reduced to writing or documented at a particular time through a formal or systematic method,
also called conventional or enacted.
 Unwritten – not reduced in writing, also called cumulative or evolved because they are not formulated at
any definite time but are rather the outcome of a political evolutionary process.
 Rigid – May bot be amended except through a special process distinct from and more involved than the
method of changing ordinary laws.
 Flexible – may be changed in the same manner and through the same body that enacts ordinary
legislation.
 Qualities of a good written Constitution:
- Broad – comprehensive enough to outline the general framework of the government
- Brief – not verbose, not too detailed to be easily understood by the public
- Definite – no room for vagueness or ambiguity, for it may lead to opposing interpretations of essential features
that may cause incalculable damage.
 Essential Parts of a Good Written Constitution:
- Constitution of Sovereignty – points out the authority of the people to amend or revise the fundamental law.
- Constitution of Government – outlines the organization of the government, defines and allocates to the organic
departments their respective powers and functions
- Constitution of Liberty – sets forth the civil and political rights of the people and imposing certain limitations on
the powers of the government as a means of securing the enjoyment of those rights.
 Interpretation/Construction of the Constitution
- Verba Legis - whenever possible, the words used in the constitution must be given their ordinary meaning, except
with regard to technical terms are used.
 Francisco Vs. House of Representatives, G.R. No. 160261, November 10, 2003
- Ratio Legis et Anima - where there is ambiguity, the constitution should be interpreted in accordance with the
intent of the framers.
 CLUP Vs. Exec Secretary, GR No 83896, Feb. 22, 1991
- Ut Magis Valeat Quam Pereat - the constitution must be interpreted as a whole. It must be construed in its
entirety as one single document.
- In case of doubt, the provisions should be considered self-executing; mandatory rather than directory; and
prospective rather than retrospective.
- Self-executing provisions – a provision which is complete in itself, and becomes operative without the aid of
supplementary or enabling legislation or that which supplies sufficient rule by means of which the right grants may
be enjoyed or protected
 The doctrine of Constitutional Supremacy – if a law or contract violates any norm of the Constitution, that law or contract
whether promulgated by the legislative or by the executive branch, or entered into by private persons for private purposes
is null and void without any force or effect.
 Constitution – states the general principles & builds substantial foundation & general framework of law & government.
 Statute – provide for details of the subject which it treats (tentative, occasional, temporary)
Brief Constitutional History up to the 1987 Constitution

Treaty of Paris (Dec

Biak na Bato Malolos Constitution
10, 1898)

Spooner
Truman Bill PH Bill of 1092
Amendment (1901)

1968-1969 Clammor
Tydings-McDuffie
Jones Law (1916) to Change 1935
(1934-1939)
Constitution

Constitutional 1972-1986 Martial

Election of 1971
Convention Law

Post-EDSA Temporary
1987 Constitution
revolution EO 1 Constitution in the
was ratified on
(Reorganization of PH (Freedom
February 2, 1987
Government) Constitution)
The Philippines as a State

 Definition of State as distinguished from Nation

- A state is a community of persons permanently occupying a definite portion of the territory, independent of
external control, possessing an organized government to which the great body of inhabitants render habitual
obedience.
- State – legal concept; organized corporate society under an authority of legal competence.
- Nation – racial or ethnic concept; indicates a relation of birth or origin and implies a common race (characterized
by community of language and customs)
- Elements of a State
 Territory – definite portion of the earth’s surface inhabited by the people of the state
 Government – agency through which the will of the State is formulated, expressed and realized
 Sovereignty – a state must possess the power to command and enforce obedience and the right to
exercise its sovereign powers free from interference from other states.
 Legal - authority to which has a power to issue final commands
 Internal - power of the state to control its domestic affairs
 External - power of the state to direct its relations with other states
 People – inhabitants of the state, must be sufficient in number capable of self- governance, both sexes
must be present for pro-creation
- Principle of State Continuity – disappearance of any of the elements of the state would cause extinction of the
State. Mere changes will not affect the State.
 Territory
- The National Territory/Article I
 Components:
 Terrestrial;
 Fluvial;
 Maritime;
 and Areal Domains
 Archipelago doctrine
 an archipelago shall be regarded as a single unit, so the waters AROUND, BETWEEN and
CONNECTING the islands of the archipelago, regardless of their breadth and dimensions shall
form part of the internal waters of the state, subject to its exclusive sovereignty.
 Normal and Straight Baseline Methods
 Straight Baseline Method – drawing straight lines connecting appropriate points on the coast
without departing to any appreciable extent from the general direction of the coast.
 Jurisdiction over:
 Internal waters - within baseline; waters around, between, and connecting – no right of innocent
passage
 Territorial Sea - 12 nm. from baseline. Part of sovereign; all laws apply; right of innocent passage.
 Contiguous Zone – 24 nm. from baseline. Limited jurisdiction relating to fiscal, customs,
immigration and sanitary matters.
 Exclusive Economic Zone/Patrimonial Sea – 200 nm. from end territorial sea. State has sovereign
rights for the purpose of exploration, exploitation, conservation and management of the natural
resources.
- Government
 Definition
 Government of the Republic of the Philippines refers to the corporate government entity through
which the functions of governments are exercised throughout the Philippines, including, save as
the contrary that appears from the context, the various arms through which political authority is
made effective in the Philippines, whether pertaining to autonomous regions, the provincial, city,
municipal or barangay subdivisions or other forms of local government (Admin Code of 1987)
 Functions
 Constituent-Ministrant
o Constituent Function – very heart of governance. Establishment of peace and order,
prosecution of criminal offenders, protection from domestic violence.
o Ministrant Function – performed by private sector that may be done by the
government.
 Governmental-Proprietary
o Edu Vs. Ericta, GR No. L-32096, October 24, 1970
 o PDC Vs. PCA, GR No 110526, February 10, 1998
 Doctrine of Parens Patriae
 Means: “Parent of the Country.” Inherent duty of the state to protect those with less than full
capacity to take adequate care of their own interests. Like with legal disabilities, youth, children,
women, minorities and workingmen.
 The state is the parent of those who are at a disadvantage
 Cabanas Vs. Pilapil, GR No L-2584358, July 25, 1974
 Classifications
 As to persons exercising sovereign powers
o Monarchy – power is vested in a single person
o Aristocratic – power is vested in the hands of few elite individuals
o Democratic – power is vested in the general body of the citizens
 As to manner of creation (De Jure vs. De Facto)
o De Jure – government is the legal, legitimate government of a state and is so recognized
by other states. Founded on existing constitutional laws.
o De Facto – one of which not founded on existing constitutional laws of the state but may
possess power or control.
 As to extent of powers exercised (Unitary vs. Federal)
o Unitary – control of the nation and local affairs is exercised by the national government/
central
o Federal – powers of government are divided between sets of organs: one for national
and one for local affairs.
 Other classifications
o Constitutional – fundamental rules locate the sovereign power in individuals and limits
the exercise of such power to protect individual rights.
o Presidential – executive is independent of the legislative both in tenure and in
prerogatives; no focus of power.
o Parliamentary – State confers upon the legislature complete control of the
administration of law.
o Military – one established & administered by military in own/enemy territory.
o Revolutionary – one installed outside the prescribed procedure of an existing
constitution.
 Sovereignty
 Definition
 Kinds
o Legal - supreme power to make law; lodged in the people
o Internal - sum total of all the influences in a state, legal and non-legal, which determine
the course of law
o External
 Jurisdiction
o territorial;
o extra-territorial;
o personal

The Doctrine of State Immunity

 legal doctrine that the State cannot commit a legal wrong and is immune from civil or criminal prosecution
 Suability is not liability
 Impeachment complaint is an inquiry/investigation trial by the senate to the conduct of public men
 Secretary of Justice, through the Office of the Solicitor General acts as the legal representative of the Government of the
Philippines
 Basis
- Republic vs Villasor, GR No L-30671, November 28, 1973
 There can be no legal right against the authority that makes the law on which the right depends.
 By virtue of its own sovereignty, a state may not be sued on its own courts except through express
authorization by legislature.
 Immunity enjoyed by other states
- Heads of states, foreign ambassadors, diplomats, etc.
- Extraterritoriality; Exterritoriality; reciprocity; extradition
- foreign public vessels
- International Organizations
 Test to determine if suit is against the state:
- Sanders vs Veridiano, GR No L-46930, June 10, 1988
 Jurisprudence provides that if officers are acting in behalf of the government and within the scope of their
authority, it is the government, and not the officers personally that is responsible for their acts.
 If suit is against public officers:
- Shauf Vs Court of Appeals, GR No 90314, November 27, 1990
 Jurisprudence provides that the cloak of protection afforded to government officials is removed when they
act in their personal or individual capacity. This usually happens when the officers acts beyond or in excess
of the authority vested in him.
 If against the personal capacity of defendant, state immunity could not be invoked. State’s consent is needed if suit will lie
against it.
 Implied consent:
- State enters into a contract
- State files a counter-claim
- State commences litigation
 Express consent – can only be given through act of congress or by special law (Commonwealth Act No. 327, amended by
Decree no. 1445)
 GOCC funds are not exempt from garnishment.
 Public funds/government funds are exempt from garnishment
 By consenting to be sued, the government does not necessarily mean that it is liable, rather it gives the other party an
opportunity to show that the State is liable.

Fundamental Powers of the State

 Police Power – does not prohibit, only regulates

- Lawful purpose
- Lawful means
- Power to make just, wholesome, reasonable laws be it in the domain of family, private property, business.
 Power of Eminent Domain - no private property shall be taken for a public use without just compensation
- Forcible taking of private property
- Taking is for public purpose
- Payment of just compensation
- Regalian Doctrine
- Private property/individuals succumb to the need of the state, after just compensation
 Power of Taxation
- Mandatory imposition
- Progressive tax system
- Collection must be spent for a public purpose
- Lifeblood of the state
- Duty of the citizen to pay taxes in order for the government to protect the people
 Characteristics of these powers
- Inherent in the state; Exercised even without an expressed
- Constitutional Grant
- Necessary and Indispensable
- Method by which the State interferes with private property
- Presupposes equivalent compensation
- Exercised primarily by the legislature
- Delegable to municipal corporations
 Quezon City vs. Ericta, GR No L-34915, June 24, 1983
 Osmena vs. Orbos, GR No 99886, March 31, 1993
  The money collected to fund the OPSF is collected under the Police Power of the State. It is not a
tax. Hence, it may be placed in a trust account rather than the special fund required by the
Constitution. Nevertheless, the trust account is actually in the nature of a special fund.
 ASL vs. Sec of DAR, GR No 78742, July 14, 1989
- Limitations:
 Lawful subjects
 Lawful means
 Sangalang vs IAC, GR No 71169, December 22, 1988
 Balacuit vs CFI of Agusan del Norte, GR No L-38429, June 29, 1988
- Power of Eminent Domain
 Definition
 Sec. 9, Art. III
 Sec. 18, Art. XII
 Secs. 4, 9, Art. XIII
 Manila Memorial Park vs Sec of DSWD, GR No 175356, Dec 3, 2013
- Power of Taxation.
 Gerochi Vs. Department of Energy, GR No 159796, July 17, 2007

Declaration of Principles and State Policies:

 Republicanism (not an idealogy)

- The Philippines is a republic because the people who govern are chosen by the citizens
- Art.2 of the Constitution – The Philippines is a democratic and republican state. Sovereignty resides in the people
and all the government authority emanates from them.
- Public trust is not a commodity
- Must be democratic government of men
 Separation of Powers
- Executive – implements laws
- Legislative – makes laws
- Judicial – adjudicates and settles controversies
 Blending of Powers
 Delegation of Powers
- Congress not allowed to delegate based on the principle "what has been delegated cannot be delegated"
 EXCEPT
 delegation to the PEOPLE
 delegation of EMERGENCY powers (Art VI, Sec 23(2))
 delegation to the President to fix TARIFF rates (Art VI, Sec 28)
 Delegation to ADMINISTRATIVE bodies
 delegation to LGUs
 Government of laws
 Majority Rule
 Public Accountability
 Bill of Rights
 prohibition against non-rep ealable laws
 etc.
- Pangasinan Tansportation Co. Vs Public Service Commission, GR No 47065, June 26, 1940
- Maceda Vs Vasquez, GR No 102781, April 22, 1983
 Where a criminal complaint against a Judge or other court employee arises from their administrative
duties, the Ombudsman must defer action on said complaint and refer the same to the Court for a
determination of whether said Judge or court employee had acted within the scope of their administrative
duties. If the SC finds that it was administrative, then it shall have jurisdiction. If not, then the Ombudsman
may prosecute.
- Angara Vs Electoral Commission, 63 Phil 139
 The Electoral Commission took cognizance of a protest filed against Angara despite his having been
confirmed by the National Assembly. The NA confirmed Angara on December 3; the EC set the last day for
filing protests on December 9. The grant of power to the Electoral Commission to judge all contests
relating to the election, returns and qualifications of members of the National Assembly, is intended to be
as complete and unimpaired as if it had remained originally in the legislature. The express lodging of that
 power in the Electoral Commission is an implied denial of the exercise of that power by the National
Assembly. And this is as effective a restriction upon the legislative power as an express prohibition in the
Constitution.
- Casibang Vs Aquino, GR No L-38025, August 20, 1979
- Jesus Garcia Vs. Drilon, GR No 179267, June 25, 2013
- Pelaez Vs. Auditor-General, GR No L-23825, December 24, 1965
 Incorporation Clause
- Kuroda Vs. Jalandoni, 42 O.G. 4282
- Co Kim Chan Vs Valdez Tan Keh, 75 Phil 113
 The government during the Japanese occupation was a de facto government. Judicial acts and proceedings
which were not of a political nature initiated under that regime could continue despite liberation. Under
the principle of postliminy, the fact that a territory which has been occupied by an enemy comes again
into the power of its legitimate government or sovereignty, does not, except in a very few cases, wipe out
the effects of acts done by an invader.Social Justice
- Calalang Vs. Williams, 70 Phil 726
 Social justice is "neither communism, nor despotism, nor atomism, nor anarchy," but the humanization of
laws and the equalization of social and economic forces by the State so that justice in its rational and
objectively secular conception may at least be approximated. Social justice means the promotion of the
welfare of all the people, the adoption by the Government of measures calculated to insure economic
stability of all the competent elements of society, through the maintenance of a proper economic and
social equilibrium in the interrelations of the members of the community, constitutionally, through the
adoption of measures legally justifiable, or extra-constitutionally, through the exercise of powers
underlying the existence of all governments on the time-honored principle of salus populi est suprema lex.
 Ecology:
- Oposa Vs Factoran, GR No 105087, July 30, 1993
 The right to a balanced and healthful ecology is self-executing and if violated, gives rise to a cause of
action. It does not even have to be included in the Constitution because it is grounded on the most
primary right of self-preservation. The petitioners were allowed to sue on their own behalf and on behalf
of succeeding generations based on the concept of intergenerational responsibility.
 The SC may brush aside the rules on standing and take cognizance of the case where the issue to be
decided is one of transcendental importance.

Citizenship

 Section 4, Philippine Bill or 1902

- Mercado Vs Manzano, 307 SCRA 63

The Legislative Department

 Legislation, Creation of Legislative Districts, etc.

- Aquino III Vs. Comelec, GR No 189793, April 7, 2010
- Mariano Vs. Comelec, GR No 118577, March 7, 1995
 The constitution says that a city with a population of 250,000 shal have at least 1 representative. It is not
required to have a representative for each 250,000, rather if the 250,000 population is established or
satisfied, it can have at least one representative.
- Tobias Vs. Abalos, 239 SCRA 106
 The court ruled that if the congress sees fit to increase the number of House of Representatives, then it
can pass a law to increase such number.
- Sema Vs. Comelec, GR No 177597, July 16, 2007e) Imelda R. Marcos Vs. Comelec, 248 SCRA 300
- COQUILLA Vs. Comelec, GR No 151914, July 31, 2002
- Atong Paglaum Inc. Vs. Comelec, GR No 203765, April 2, 2013
- Ang Ladlad LGBT Party Vs. Comelec, GR No 190582, April 8, 2010
- Milagros Amores Vs. HRET, GR No 189600, June 29, 2010
- Bantay Republic Act or BARA 7941 Vs. Comelec, GR No 177271, May 4, 2007
- Trillanes IV Vs. Pimentel, GR No 179817, June 27, 2008
 Internal Discipline
- Osmena Vs. Pendatun, 109 Phil 863
 Disciplinary proceedings were initiated by the House against Osmeña for a speech he delivered on the
floor. Osmeña filed a petition for certiorari and prohibition alleging that his speech did not constitute
 disorderly behavior. The House is the judge of what constitutes disorderly behavior not only because the
Constitution conferred jurisdiction upon it, but also because it depends on factual circumstances known
best to the House. The courts cannot interfere as long as the disciplinary sanction is imposed with the
required vote.
- Liban Vs. Gordon, GR No 175352, January 18, 2011
 Practice of Profession; Prohibition, etc.
- Puyat Vs. De Guzman, 113 CSRA 31, 37 (March 25, 1982)
 An assemblyman appeared as counsel for a corporation before the SEC. Because the other party objected,
he acquired nominal shares in the corporation so that his appearance would be in his own behalf. The
appearance was an indirect appearance as counsel. The SC will not be fooled by the ruse. What cannot be
done directly cannot be done indirectly. If the appearance is genuinely in one’s own behalf, then it is
permissible.
- Defensor Santiago Vs. Sandiganbayan, GR No 128055, April 18, 2001c
- Arroyo Vs. De Venecia, GR No 127255, August 14, 1997
 A motion was brought to ratify a bicameral conference committee report; Arroyo attempted to object but
he was not recognized. He brought this petition to challenge the validity of the law which developed from
the report on the ground that it was passed in violation of the rules of the House. The SC has no
jurisdiction. As a general rule, internal rules may be revoked at will by the Legislature. If a House violates
its own rules, it is considered a waiver and will not be questioned by the courts. The exception is where a
violation of the rules affects private rights. Journal and Enrolled Bills
- Casco (Phils) Chemecal Corporation Vs. Geminez, 7 SCRA 347
 A law was passed but several approved amendments, as indicated in the Page 24 journal, were omitted in
the enrolled bill, which was passed into law. The Senate president and the President withdrew their
signatures. In light of the special circumstances, by the withdrawal of the Senate President’s signature, the
document was stripped of its character and probative value as an enrolled bill and must yield to he
journal.
- Astorga Vs. Villegas, 56 SCRA 714
 A law was passed but several approved amendments, as indicated in the journal, were omitted in the
enrolled bill, which was passed into law. The Senate president and the President withdrew their
signatures. In light of the special circumstances, by the withdrawal of the Senate President’s signature, the
document was stripped of its character and probative value as an enrolled bill and must yield to he
journal.
 Electoral Tribunals
- Bondoc Vs. Pineda, 201 SCRA 792
- Abbas Vs. Senate Electoral Tribunal, 166 SCRA 651
 An election contest was filed against 22 senatorial candidates; a motion for disqualification was filed
against the Senator-members of the SET because they were all interested parties to the case. The Electoral
Tribunals were intended to have judicial and legislative components, which would commonly share in the
duty of deciding election contests. The proportion of Senators to Justices is 2 to 1, an unmistakable
indication that the "legislative component" cannot be totally excluded from participation in the resolution
of senatorial election contests, without doing violence to the spirit intent of the Constitution. The Senate
Electoral Tribunal cannot legally function as such, absent its entire membership of Senators and that no
amendment of its Rules can confer on the three JusticesMembers alone the power of valid adjudication of
a senatorial election contest.
- Angara Vs. Electoral Commission, 63 Phil 139
 The Electoral Commission took cognizance of a protest filed against Angara despite his having been
confirmed by the National Assembly. The NA confirmed Angara on December 3; the EC set the last day for
filing protests on December 9. The grant of power to the Electoral Commission to judge all contests
relating to the election, returns and qualifications of members of the National Assembly, is intended to be
as complete and unimpaired as if it had remained originally in the legislature. The express lodging of that
power in the Electoral Commission is an implied denial of the exercise of that power by the National
Assembly. And this is as effective a restriction upon the legislative power as an express prohibition in the
Constitution.
 Commission on Appointments
- Sarmiento Vs. Mission, 156 SCRA 549
- Daza Vs. Singson, 180 SCRA 496
 The House has the authority to change the composition of the CA to reflect at any time the changes that
may transpire in the political alignments of its membership. Such changes must be permanent shifts of
 party allegiance and not mere factional divisions or temporary alliances. In this case, 24 LP members
resigned and joined the LDP; this was considered a permanent shift.
 Other Powers of Congress
- Tolentino Vs. Secretary of Finance 1997
 1. The bill, not the law, must originate in the lower house;
 2. The upper house, upon receipt of the bill, may overhaul it and even substitute it with its own
 3. The substitute bill may be filed in the Senate in anticipation of the receipt of the House bill as long as no
action is taken on it (hearings?)
 4. A third version of the bill may result from the conference committee. Though BCCs are not expected to
make substantial changes, their version will be accepted as long it is germane to the subject of the Senate
and House bills
- Lacson Vs. Executive Secretary, GR No 128096, January 20, 19897
- Gonzales Vs. Macaraeg, 191 SCRA 452
 The General Appropriations Bill contained a provision authorizing the AFP Chief to use savings to augment
pensions fund. This was declared void because the AFP Chief is not one those authorized by the
Constitution to make such transfers. The General Appropriations Bill contained a provision authorizing the
AFP Chief to use savings to augment pensions fund. This was declared void because the AFP Chief is not
one those authorized by the Constitution to make such transfers.
- Philconsa Vs. Enriquez, GR No 113105, April 19, 1994
 The General Appropriations Bill contained a provision authorizing the AFP Chief to use savings to augment
pensions fund. This was declared void because the AFP Chief is not one those authorized by the
Constitution to make such transfers.
 Appropriations
- Araullo Vs. Aquino III, GR nNo 209287 February 3, 2015
- Belgica Vs. Ochoa, GR No 208566, November 11, 2013
- LAMP Vs. DBM Secretary, GR No 164987, April 24, 2012
 Taxation
- Province of Abra Vs. Hernando, 107 SCRA 104
- Abra Valley College Vs. Aquino, 162 SCRA 106
 A school rented out a portion of its building to a commercial establishment. That portion is not exempt
from tax. The portion used by the school’s owner as his residence is exempt for being incidental to the
running of the school.