This website is a collection of selected decisions of the Supreme Court and the Court of Tax Appeals as appreciated and digested by the author. No portion of the Content is intended, and nothing should be taken, as a form of professional advice or opinion.

External Links

Links to other websites are provided for browsing convenience purposes only. Their presence should not be construed as a promotion or an endorsement of such websites or as a representation regarding the Content thereof.


Users are advised to exercise due diligence, to maintain some level of critical thinking, and to exhibit some amount of cynicism.

Updated: 01 April 2021

Featured Article

Terelay Investment and Development Corporation vs. Cecilia Teresita Yulo

The Corporation Code does not require any specific amount of interest for the exercise of the right to inspect corporate books and records..