Lawren

People vs Dela Peña G.R. No. 219581, January 31, 2018 FACTS: Maximo Dela Pena and his armed companions boarded the pump boat of the Nacoboan along the river bank of Barangay San Roque and took 13 sacks of copra, personal belongings of the victims as well as the boat’s engine, propeller tube and tools at gun point before leaving them in an island. ISSUE: Whether or not the appellant is guilty of piracy? RULING: Yes, the appellant is guilty of piracy. Section 2(d) of PD 532 defines piracy as follows: “Any attack upon or seizure of any vessel, or the taking away of the whole or part thereof or its cargo, equipment, or the personal belongings of its complement or passengers, irrespective of the value thereof, by means of violence against or intimidation of persons or force upon things, committed by any person, including a passenger or member of the complement of said vessel, in Philippine waters shall be considered as piracy.” In this case, all the elements of piracy as...

They retain their status as native soil. They are still subject to its authority. Its jurisdiction may be diminished, but it does not disappear. So it is with the bases under lease to the American armed forces by virtue of the military bases agreement of 1947. They are not and cannot be foreign territory. Reagan vs. CIR G.R. No. L-26379 December 27, 1969 WILLIAM C. REAGAN, ET. AL vs. COMMISSIONER OF INTERNAL REVENUE PONENTE: Fernando, J. FACTS: Petitioner Reagan, a civilian employee of an American corporation Bendix Radio, Division of Bendix Aviation Corporation  providing technical assistance to the US Air Force in the Philippines, questioned the payment of the income tax assessed on him by respondent CIR on an amount realized by him on a sale of his automobile to a member of the US Marine Corps, the transaction having taken place at the Clark Field Air Base at Pampanga. It is his contention, that in legal contemplation the sale was made outside Philippine territory and the...

  G.R. No. L-26379 December 27, 1969 WILLIAM C. REAGAN, ET. AL vs. COMMISSIONER OF INTERNAL REVENUE FACTS: Petitioner Reagan, a civilian employee of an American corporation providing technical assistance to the US Air Force in the Philippines, questioned the payment of the income tax assessed on him by respondent CIR on an amount realized by him on a sale of his automobile to a member of the US Marine Corps, the transaction having taken place at the Clark Field Air Base at Pampanga. It is his contention, that in legal contemplation the sale was made outside Philippine territory and therefore beyond our jurisdictional power to tax. He seeks that an amount of P2,979.00 as the income tax paid by him be refunded. ISSUE: WON the Clark Field Air Base is a foreign property therefore excluded from the power of Philippine taxation. HELD: NO. By the [Military Bases] Agreement, it should be noted, the Philippine Government merely consents that the United States exercise jurisdiction in certai...