Corre vs. Tan CorreFacts:Plaintiff brought an action before the CFI Manila seeking his legal separation from Defendant, his wife, and the placing of their minor children under the care and custody of a reputable womens dormitory or institution as the court may recommend.Defendant moved to dismiss the complaint on the ground that the venue is improperly laid. Sheclaims that since it appears in the complaint that neither the Plaintiff nor the Defendant is a resident of the City of Manila the court where the action was filed is not the proper court to take cognizance of the case.The CFI upheld the contention of Defendant and, accordingly, dismissed the case. Hence, Plaintiff appealed.The portion of the complaint reads:1.That Plaintiff is an American citizen, resides in Las Vegas and for the purpose of filing andmaintaining this suit, temporarily resides in Santa Mesa, Manila;2.That Defendant is a Filipino, 40 years of age and resident of the province of Samar, where summonsmay be servedIssue: WON the Plaintiff can file the case in the CFI Manila despite the fact that he resides in Las Vegas.Otherwise stated, WON Sta Mesa Manila can be considered his temporary residence for the purposeof determining the proper venue.Held: No. Section 1, Rule 5, of the Rules of Court provides that Civil actions in Courts of First Instance maybe commenced and tried where the Defendant or any of the Defendants resides or may be found, or where the Plaintiff or any of the Plaintiffs resides, at the election of the Plaintiff. From this rule it may be inferred that Plaintiff can elect to file the action in the court he may choose if both the Plaintiff andthe Defendant have their residence in the Philippines. Otherwise, the action can only be brought inthe place where either one resides.It the present case, it clearly appears in the complaint that the Plaintiff is a resident of Las Vegas,Nevada, U. S. A. while the Defendant is a resident of the municipality of Catbalogan, province of Samar. Such being the case, Plaintiff has no choice other than to file the action in the court of firstinstance of the latter province. The allegation that the Plaintiff for the purpose of filing andmaintaining this suit, temporarily resides in Santa Mesa, Manilacannot serve as basis for thepurpose of determining the venue for that is not the residence contemplated by the rule. If that wereallowed, it would create a situation where a person may have his residence in one province and, tosuit his convenience, or to harass theDefendant, may bring the action in the court of any other province. That cannot be the intendment of the rule.Indeed, residence as used in said rule is synonymous with domicile. This is define as the permanent home, the place to which, whenever absent for business or pleasure, one intends to return, anddepends on facts and circumstances, in the sense that they disclose intent

LLADOC v. CIRFacts: In 1957, the MB Estate Inc. of Bacolod City donated P10,000 in cash to the parish priest of Victorias, Negros Occidental; the amount spent for the construction of a new Catholic Church in the locality,m as intended. In1958, MB Estate filed the donors gift tax return. In 1960, the Commissioner issued an assessment for donees gift tax against the parish. The priest lodged a protest to the assessment and requested the withdrawal thereof.Issue: Whether the Catholic Parish is tax exempt.Held: The phrase exempt from taxation should not be interpreted to mean exemption from all kinds of taxes. The exemption is only from the payment of taxes assessed on such properties as property taxes as contradistinguished from excise taxes. A donees gift tax is not a property tax but an excise tax imposed on the transfer of property by way of gift inter vivos. It does not rest upon general ownership, but an excise upon the use made of the properties, upon the exercise of the privilege of receiving the properties. The imposition of such excise tax on property used for religious purpose do not constitute an impairment of the Constitution.The tax exemption of the parish, thus, does not extend to excise taxes.