SECOND DIVISION

REPUBLIC OF THE PHILIPPINES ,

                             Petitioner,

 - versus -

 JENNIFER B. CAGANDAHAN,

                             Respondent.                  G.R. No. 166676

   Promulgated:

  September 12, 2008

 Facts:

She was registered as a female in the Certificate of Live Birth but while growing up, she developed secondary male characteristics and was diagnosed to have Congenital Adrenal Hyperplasia (CAH) which is a condition where persons thus afflicted possess both male and female characteristics.   Thus, she prayed that her birth certificate be corrected such that her gender be changed from female to male and her first name be changed from Jennifer to Jeff.

Issue:

WHETHER THE CORRECTION OF ENTRY UNDER RULE 108 AND 103 DOES NOT ALLOW CHANGE OF “SEX” OR “GENDER” IN THE BIRTH CERTIFICATE, WHILE RESPONDENT’S MEDICAL CONDITION, i.e., CONGENITAL ADRENAL HYPERPLASIA DOES NOT MAKE HER A “MALE.”

Ruling:

In the absence of a law on the matter, the Court will not dictate on respondent concerning a matter so innately private as one’s sexuality and lifestyle preferences, much less on whether or not to undergo medical treatment to reverse the male tendency due to CAH. .

As for respondent’s change of name under Rule 103, this Court has held that a change of name is not a matter of right but of judicial discretion, to be exercised in the light of the reasons adduced and the consequences that will follow.[28]  The trial court’s grant of respondent’s change of name from Jennifer to Jeff implies a change of a feminine name to a masculine name. Considering the consequence that respondent’s change of name merely recognizes his preferred gender, we find merit in respondent’s change of name.  Such a change will conform with the change of the entry in his birth certificate from female to male.

CHINA BANKING CORPORATION, SPOUSES JOEY & MARY JEANNIE CASTRO and SPOUSES RICHARD & EDITHA NOGOY,

                                       Petitioners,

    - versus -

 BENJAMIN CO, ENGR. DALE OLEA and THREE KINGS CONSTRUCTION & REALTY CORPORATION,

                                       Respondents. G.R. No.    174569

  Promulgated:

                           

September 17, 2008

FACTS:

Petitioner owned a lot located at St. Benedict Subdivision, which the respondent at the adjacent lot constructed a subdivision project. In 2003, respondents started constructing a perimeter wall. Petitioners wrote respondents asking them to stop constructing the wall, and remove all installed construction materials and restore the former condition of said lot which they (petitioners) claimed to be a road lot.  They also claimed that the construction obstructed and closed the only means of egress of the Nogoy spouses and their family, and at the same time, caved in and impeded the ventilation and clearance due the Castro spouses’ residential house.

ISSUE:

WHETHER THE LOWER COURT ERRED IN RATIOCINATION THAT PETITIONERS ARE SEEKING THE ESTABLISHMENT OF AN EASEMENT OF RIGHT OF WAY, WHEN THEY ARE CLAIMING THE ENFORCEMENT OF THE STATUTORY PROHIBITION AGAINST CLOSURE OR DISPOSITION OF AN ESTABLISHED ROAD LOT .

RULING:

The ocular inspection showed that [petitioners] will not lose access to their residences.  As a matter of fact, lot 3783-E is not being used as an access road to their residences and there is an existing secondary road within St. Benedict Subdivision that serves as the main access road to the highway. With respect to the blocking of ventilation and light of the residence of the Sps. Castro, suffice it to state that they are not deprived of light and ventilation.  The perimeter wall of the defendants is situated on the left side of the garage and its front entrance is still open and freely accessible.

COMMISSIONER OF INTERNAL             

REVENUE,                 

                              Petitioner,                          

  - versus -            

                         

DOMINADOR MENGUITO,                                 Promulgated:

                             Respondent.                         September 17, 2008

FACTS:

Petitioner Dominador Menguito [herein respondent] is a Filipino citizen, of legal age, married to Jeanne Menguito and is engaged in the restaurant and/or cafeteria business.  For the years 1991, 1992 and 1993, its principal place of business was at Gloriamaris, CCP Complex, Pasay City and later transferred to Kalayaan Bar (Copper Kettle Cafeteria Specialist or CKCS), Departure Area, Ninoy Aquino International Airport , Pasay City .  During the same years, he also operated a branch at Club John Hay, Baguio City carrying the business name of Copper Kettle Cafeteria Specialist.                

Subsequently, BIR Baguio received information that Petitioner [herein respondent] has undeclared income from Texas Instruments and Club John Hay, prompting the BIR to conduct another investigation which they found out that they have underdeclared sales and in the investigationthere is still due from him a deficiency income and percentage tax

ISSUE:

The Court of Appeals erred in reversing the decision of the Court of Tax Appeals and in holding that Copper Kettle Cafeteria Specialist owned by respondent and Copper Kettle Catering Services, Inc. owned and managed by respondent's wife are not one and the same.

RULING:

The Court considers the presence of the following circumstances, to wit: when the owner of one directs and controls the operations of the other, and the payments effected or received by one are for the accounts due from or payable to the other;^[or when the properties or products of one are all sold to the other, which in turn immediately sells them to the public, as substantial evidence in support of the finding that the two are actually one juridical taxable personality.

            In the present case, overwhelming evidence supports the CTA in disregarding the separate identity of CKCS, Inc. from CKCS and in treating them as one taxable entity.

HRS. OF THE LATE SPS. LUCIANO P. LIM AND SALUD NAPKIL BAUTISTA, NAMELY: LUIS LIM, LOURDES LIM OLIVERA AND LEONARDO LIM Petitioners,  versus THE PRESIDING JUDGE OF THE         REGIONAL TRIAL COURT OF QUEZON CITY, Branch 216, as  Successor of the late Judge Marciano Bacalla of the said Court; AMPARO CAÑOSA; and the REGISTER OF DEEDS OF QUEZON CITY,Respondents.

 FACTS:

Respondent Cañosa filed a petition before the Regional Trial Court of Quezon City  seeking the reconstitution of the original Transfer Certificate of Title  (TCT) No. 169395 of the Register of Deeds of the same city, which the court granted. Petitioners filed a verified petition for the annulment of the trial court’s decision. According to petitioners, their parents were  the registered owners of the said parcel of land.

ISSUES:

1. Can the Court of Appeals made a finding of fact through a mere physical comparison of the technical descriptions in the TCTs  without first allowing the parties to vindicate their respective claims, at least during the pre-trial or more properly, in a trial held for the purpose?

2. Can the Court of Appeals refuse to resolve the issue of  ownership of the subject lot, arguing that in a petition under Rule 47,  Section 6 of the Rules of Court, the appellate court is allowed to be a trier of facts?

RULING:

Mere filing of a petition for annulment of judgment does not guarantee the holding of trial or reception of evidence. A petition for annulment  of  judgment  may in fact be dismissed outright if it has no prima facie merit. With more reason that the Court of Appeals  may dismiss a petition even without a  hearing if it finds that  based on the averments in the petition and the responsive pleading, the annulment of the assailed judgment is not warranted. It is a well-settled doctrine that a certificate of title cannot be subject to collateral attack and can be altered, modified or cancelled only in a direct proceeding in accordance with law. This is the very same reason why the Court of Appeals could not, and did not deign to, resolve the matter of ownership. The Court of Appeals’ declaration that it is not a trier of facts must be taken within this context.