This case has been cited 3 times or more.
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2005-03-18 |
CARPIO, J. |
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| The question of whether respondents should pay the fixed tax under Section 182(A)(3)(dd) revolves around the same issue of whether respondents are taxable as lending investors. In similar circumstances, the Court has held that an appellate court may consider an unassigned error if it is closely related to an error that was properly assigned.[15] This rule properly applies to the present case. Thus, we shall consider and rule on the issue of whether respondents are subject to the fixed tax under Section 182(A)(3)(dd). | |||||
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2000-11-29 |
PARDO, J. |
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| Thus, considering the testimonies of various witnesses and a comparison of the signature in question with admittedly genuine signatures, the Court is convinced that Dionisio Z. Basilio did not execute the questioned deed of sale. Although the questioned deed of sale was a public document having in its favor the presumption of regularity,[19] such presumption was adequately refuted by competent witnesses showing its forgery[20] and the Court's own visual analysis of the document. | |||||