Rick Richards‚ et ux. v. Commissioner Facts: The petitioners‚ Mr. Richards and Mrs. Richards‚ Issues: 1. Whether petitioner (both Mr. Richards and Mrs. Richards) conducted their writing or acting activities with the objective of making a profit within the meaning of §186? 2. Whether petitioners have substantiated the ordinary and necessary business expense of these activities? 3. Whether petitioners are entitled to carry forward a net operating loss from a prior tax year 4. Whether petitioners
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Pearsall v. Alexander This case involves a consideration which is the inducement to make a contract enforceable. Pearsall and Alexander had an agreement to share to proceeds. But when Alexander had a $20‚000 winning ticket‚ he refused to give Pearsall anything‚ which led Pearsall to sue Alexander for a breach of an agreement. Court ruled in favor of Pearsall‚ and Alexander must share the winnings enforced by valid agreement. I think Court was right on the decision based on a fact that they always
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THIRD DIVISION [G.R. No. 154765. March 29‚ 2007.] PEDRO T. BERCERO‚ petitioner‚ vs. CAPITOL DEVELOPMENT CORPORATION‚ 1 respondent. D E C I S I O N AUSTRIA-MARTINEZ‚ J p: Before the Court is a Petition for Review on Certiorari under Rule 45 of the Revised Rules of Court assailing the Decision 2 dated February 11‚ 2002 of the Court of Appeals (CA) in CA-G.R. CV No. 56484 which set aside the Decision 3 dated May 27‚ 1996 of the Regional Trial Court‚ Branch 88‚ Quezon City (RTC-Branch 88) in Civil Case
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Do Fats Digest More Slowly Than Carbohydrates and Proteins? The foods we eat are classified into six elementary groups: carbohydrates‚ fats‚ proteins‚ vitamins‚ minerals‚ and water. These foods are broken down into various nutrients during digestion. The time taken for the body to extract nutrients and the complexity of the digestion process depend on the molecular nature of the food eaten. Fat molecules seem more complex than the others so its digestion often takes a longer time. Types of Fat Fats
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G.R. No. 181845 August 4‚ 2009 CITY OF MANILA‚ ET AL. vs. COCA-COLA BOTTLERS PHIL.‚ INC. THIRD DIVISION [G.R. No. 181845. August 4‚ 2009.] THE CITY OF MANILA‚ LIBERTY M. TOLEDO‚ in her capacity as THE TREASURER OF MANILA and JOSEPH SANTIAGO‚ in his capacity as the CHIEF OF THE LICENSE DIVISION OF CITY OF MANILA‚ petitioners‚ vs. COCA-COLA BOTTLERS PHILIPPINES‚ INC.‚ respondent. DECISION CHICO-NAZARIO‚ J p: This case is a Petition for Review on Certiorari under Rule 45 of the Revised Rules
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Information systems (IS) focuses on the system making use of technology and information technology (IT) focuses on technology and how it can help in disseminating information. Usually Information system are build using the information technology. Information system referring to system designed to create‚ store‚ manipulate‚ communicate and disseminate information. Information systems typically include an IT component but are not purely concerned with IT‚ focusing in instead‚ on the end use of
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Breastfeeding vs. Formula Deciding whether to breastfeed or provide formula milk is a major decision amongst new mothers. As simple as it may seem‚ the decision to breastfeed versus formula feed babies can be difficult and one of the most important decisions a mother can make. While there is nothing wrong with giving babies formula milk‚ breastfeeding should be the number one choice for mothers. As breast milk provides more nutrients‚ is naturally produced by mothers and is less expensive
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Linux vs. Mac vs. Windows Linux vs. Mac vs. Windows The operating systems Linux®‚ Macintosh® (Mac) and Microsoft® Windows® are the main software to every computer system to run properly along with other hardware. These operating systems (OS ’s) are very different in several ways‚ but they also have some similarities too. Linux‚ Mac and Windows use memory management‚ process management‚ file management and security management to operate the computer systems correctly
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SILVERIO VS. COURT OF APPEALS [195 SCRA 760 ; G.R. 94284; 8 APR 1991] Friday‚ February 06‚ 2009 Posted by Coffeeholic Writes Labels: Case Digests‚ Political Law Facts: Petitioner was charged with violation of Section 2 (4) of the revised securities act. Respondent filed to cancel the passport of the petitioner and to issue a hold departure order. The RTC ordered the DFA to cancel petitioner’s passport‚ based on the finding that the petitioner has not been arraigned and there was evidence
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Jerold I. Saddi SP LAWBUS 34 Case Summary Manuel G. Singsong‚ Jose Belzunce‚ Agustin E. Tonsay‚ Jose L. Espinos‚ Bacolod Southern Lumber Yard‚ and Oppenm Esteban Inc.‚ (Plaintiffs-Appellees) VS. Isabela Sawmill‚ Margarita G. Saldajeno and her husband Cecilio Saldajeno‚ Leon Garibay‚ Timoteo Tubungbanua‚ and the Provincial Sheriff of Negros Occidental‚ (defendants) Margarita G. Saldajeno and her husband Cecilio Saldajeno‚ defendants-appellants. Nature: An appeal to the Court of Appeals from
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