Case digest for Statutory Construction

Case # 1: U.S. v. Estapia, G.R. No. L-12891, 19 October 1917

(Syllabus Topic: Penal Laws)

Case #2: Pablo v. Castillo, G.R. No. 124108, 3 August 2000

(Syllabus Topic: Probation Laws)

Case #3: Commissioner of Internal Revenue v. Court of Appeals, G.R. No. 115349, 18 April 1997.

(Syllabus Topic: Tax Laws)

Note:

The digest should consist of the following:

Respondent:

Petitioner:

Thesis Statement:

Issue:

Doctrine:

The Facts of the Case:

Petitioner's Contention:

Respondent's Contention:

SC Ruling:

Dispositive Portion:

Ponente: