House Husband (ChanDara FF)

Pledge

AUTHOR'S NOTE: AALISIN KO DIN TO. NILAGAY KO LANG PARA SA ASSIGNMENT KO. WALA AKONG MAPAGLAGYAN KAYA DITO NA LANG HABANG DI KO PA NASISAVE AT WALA IYONG LAPTOP. SALAMAT SA PAG-INTINDI.

I swear to fulfill, to the best of my ability and judgment, this covenant:

• I will strive hard to be a teacher with environmental consciousness, moral righteousness, social responsibility and adequate skill and knowledge needed for the fruitful development of the society.

• I will apply, for the benefit of my future students, all the strategies essential, whether manual or techno-based, depending on the type of activity and the need to apply it, which will be helpful to sustain quality education.

• I will remember that respect begets respect and leadership sprouts from a good follower.

• I will work jointly with my colleagues to create and effectively manage a nurturing environment with good communication and camaraderie. I will not be ashamed to ask for their help if I do not know something,now will I be causing trouble in this profession out of envy.

• If I graduate in this Masters Program and become a full-pledged teacher in the future, all thanks. But it may also be within my power to cast a shadow over a life; this awesome responsibility must be faced with great humbleness. I will welcome criticisms and consider suggestions to be aware of my own frailty and to be able to find a means to cure it.

• I will remember that I do not work for my personal benefit alone, and that this profession affects lives and causes an indelible impact in the life of my students, colleagues and the society.

• If I do not violate this oath, may I enjoy life and art, respected while I live and remembered with affection thereafter. May I always act so as to preserve the finest traditions of my calling and may I long experience the joy of teaching those who seek my help.

Today is Tuesday, July 19, 2016

Republic of the Philippines
SUPREME COURT
Manila

EN BANC

G.R. No. L-9692             January 6, 1958

COLLECTOR OF INTERNAL REVENUE, petitioner, 
vs.
BATANGAS TRANSPORTATION COMPANY and LAGUNA-TAYABAS BUS COMPANY, respondents.

Office of the Solicitor General Ambrosio Padilla, Solicitor Conrado T. Limcaoco and Zoilo R. Zandoval for petitioner.
Ozaeta, Lichauco and Picazo for respondents.

MONTEMAYOR, J.:

This is an appeal from the decision of the Court of Tax Appeals (C.T.A.), which reversed the assessment and decision of petitioner Collector of Internal Revenue, later referred to as Collector, assessing and demanding from the respondents Batangas Transportation Company, later referred to as Batangas Transportation, and Laguna-Tayabas Bus Company, later referred to as Laguna Bus, the amount of P54,143.54, supposed to represent the deficiency income tax and compromise for the years 1946 to 1949, inclusive, which amount, pending appeal in the C.T.A., but before the Collector filed his answer in said court, was increased to P148,890.14.

The following facts are undisputed: Respondent companies are two distinct and separate corporations engaged in the business of land transportation by means of motor buses, and operating distinct and separate lines. Batangas Transportation was organized in 1918, while Laguna Bus was organized in 1928. Each company now has a fully paid up capital of Pl,000,000. Before the last war, each company maintained separate head offices, that of Batangas Transportation in Batangas, Batangas, while the Laguna Bus had its head office in San Pablo Laguna. Each company also kept and maintained separate books, fleets of buses, management, personnel, maintenance and repair shops, and other facilities. Joseph Benedict managed the Batangas Transportation, while Martin Olson was the manager of the Laguna Bus. To show the connection and close relation between the two companies, it should be stated that Max Blouse was the President of both corporations and owned about 30 per cent of the stock in each company. During the war, the American officials of these two corporations were interned in Santo Tomas, and said companies ceased operations. They also lost their respective properties and equipment. After Liberation, sometime in April, 1945, the two companies were able to acquire 56 auto buses from the United States Army, and the two companies diveded said equipment equally between themselves,registering the same separately in their respective names. In March, 1947, after the resignation of Martin Olson as Manager of the Laguna Bus, Joseph Benedict, who was then managing the Batangas Transportation, was appointed Manager of both companies by their respective Board of Directors. The head office of the Laguna Bus in San Pablo City was made the main office of both corporations. The placing of the two companies under one sole mangement was made by Max Blouse, President of both companies, by virtue of the authority granted him by resolution of the Board of Directors of the Laguna Bus on August 10, 1945, and ratified by the Boards of the two companies in their respective resolutions of October 27, 1947.