Commercial and Taxation Laws Case Digests – #AweSAMbar2026

If there are two subjects that keep Bar candidates up at night, it’s Commercial Law and Taxation. They are technical, detail-oriented, and often feel like a different language.

Now, add the fact that Justice Samuel H. Gaerlan is the 2026 Bar Chairperson. To ace these subjects, you need to understand his specific approach to corporate discipline, tax exemptions, and commercial equity. Our #AweSAMbar2026 course for Comm and Tax is built to give you that exact edge.

The “Topic-Spliced” Advantage

Commercial and Tax cases are notorious for being “mixed bags.” A single Supreme Court decision can discuss Corporation Law, Insurance, and Tax Remedies all at once.

Reading a generic summary of a 40-page tax case is a recipe for confusion. That’s why we spliced them:

• The Tailored Approach: If a Gaerlan case hits three different syllabus points, we provide three distinct digests.

• Focus Where it Matters: If you’re reviewing Negotiable Instruments, you won’t see the parts of the case that talk about Corporate Rehabilitation. You only get the facts, issues, and rulings relevant to the topic you’re mastering at that moment.

Syllabus-Based Organization

We didn’t just list cases alphabetically. We took the 2026 Bar Syllabus and mapped Justice Gaerlan’s ponencias directly onto it.

• Commercial Law: From the Revised Corporation Code to Intellectual Property and Financial Rehabilitation.

• Taxation Law: From General Principles and Local Taxation to the nitty-gritty of Judicial Remedies (CTA jurisdiction).

Why This is the Gold Standard

• Months of Review: We spent months verifying that every fact is material, every issue is aligned with the syllabus, and every ruling is the exact doctrine penned by the Chairperson.

• The Chairperson’s “Keywords”: We highlight the specific phrases Justice Gaerlan uses in his Commercial and Tax rulings. Using these keywords in your answers is the fastest way to earn full credit.

• Efficiency First: No “obiter,” no fluff. Just the high-yield doctrines you need to survive the most technical day of the Bar.