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Plain-language guides and case briefs on Philippine law — researched from the firm's law library of 184,000+ statutes, Supreme Court decisions, and agency issuances, and written so non-lawyers can understand and act on them.
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Jun 5, 1997estate taxbureau of internal revenueprobate courttax assessmentlevy on real propertymarcos estate
Estate Tax Collection: BIR Authority vs. Probate Court Jurisdiction
Supreme Court ruling on whether the BIR can levy estate properties without probate court approval, and the finality of tax assessments.
Discharge of an Accomplice as a State Witness: Safeguarding Justice in Philippine Courts
The Supreme Court affirms that trial courts' factual findings and witness credibility assessments are conclusive unless arbitrary, in a murder conviction.