HOW TO WRITE A

CASE DIGEST
AT T Y. B E B E L A N A . M A D E R A
 WHAT IS A CASE DIGEST?
A case digest or a case brief is a written summary of the case.

A case sometimes involves several issues. Digesting the same would help the student in
separating one issue from another and understanding how the Court resolved the issues
in the case.
You do not need to discuss all the issues decided in the case in the case digest. You only
need to focus on the relevant issue or the issue related to the subject that you are taking.
A case digest may also serve as a useful study aid for class discussions and exams.
A student who has a case digest does not need to go back to the case in order to
remember what he has read.
Sources:
http://diorysdiction.yolasite.com/diory-and-her-diction/how-to-write-a-case-digest
https://www.slideshare.net/homeworkping3/238304497-casedigest
 FORMAT OF THE CASE DIGEST 
I. Caption
This includes the title of the case, the date it was decided, and citation. Include also the petitioner,
respondent, and the ponente.

II. Facts
There is no need to include all the facts. Just include those that are relevant to the subject. This portion
is supposed to answer the “Who, What, When, How, and Why” in the case.

III. Issues
This is the legal conflict or the legal controversy sought to be resolved by the court. Include only those
that are relevant. Issues are usually framed in the form of questions that are answerable by "yes" or "no," for
example, "Is the contract void?" Sometimes, students frame the question by starting it with the word
"whether," for example, "Whether the contract is void" or "Whether or not the contract is void" The
answer to the question has to be answered in the ruling. 

Sources:
http://diorysdiction.yolasite.com/diory-and-her-diction/how-to-write-a-case-digest
https://www.slideshare.net/homeworkping3/238304497-casedigest
 FORMAT OF THE CASE DIGEST 
IV. Ruling
This usually starts with a "yes" or a "no." This is the answer to the question/s
involving the issue. After the categorical yes/no answer, the reason for the decision will
be explained. 

V. Concurring and Dissenting Opinions

This part is optional as they are not always present in all cases. These opinions
usually explain how the justices voted and the wisdom behind their votes.

Sources:
http://diorysdiction.yolasite.com/diory-and-her-diction/how-to-write-a-case-digest
https://www.slideshare.net/homeworkping3/238304497-casedigest
SA MP L E C A SE D IG ES T

CE CASECNAN WATER AND ENERGY CO., INC. V. CIR (G.R. No 203928; July 22, 2015)

FACTS:
CE Casecnan was incorporated on September 21, 1994. Its primary purpose was to design, develop, construct, assemble,
commission and operate hydroelectric powerplants and related facilities for the government and any of its subdivisions. It
is registered as a VAT Taxpayer with TIN No. 004-500-931-000.
CE Casecnan filed its quarterly VAT returns for the first to fourth quarters of 2006 on April 25, 2006, July 25, 2006,
October 25, 2006 and January 25, 2007. It also filed its amended VAT returns for these taxable quarters on February 22,
2007 and July 25, 2007.
Its total VAT unutilized VAT credits from its domestic purchases, services rendered by non-residents, and importation of
non-capital goods was P45,445,453.76.
Of the total accumulated input VAT, P26,066,286.96 was attributable to CE Casecnan’s zero-rated sales of power
generation services to the National Irrigation Administration for the first to fourth quarters of 2006.
On September 26, 2007, CE Casecnan filed before the BIR an administrative claim for refund or issuance of tax credit
certificate for the excess or unutilized input VAT in the total amount of 26,066,286,96.
On March 14, 2008, CE Casecnan filed its Petition for Review due to the inaction of the CIR on its administrative claim.
The CIR alleged that the VAT for first to fourth quarters was not properly documented and that prescription has set in for
refund based on Section 112 of the Tax Code.
SAMPLE CASE DIGEST
ISSUE:
W/N the petitioner’s judicial claim has prescribed

RULING:
YES. Petitioner’s claim was filed beyond the period required in Section 112 (c) of the Tax Code. The
administrative claim was filed on September 26, 2007. Thus, the 120-day period for the BIR to act on the claim
lapsed on January 24, 2008. Petitioner had until February 23, 2008 to file a petition before the CTA. It filed its
appeal only on March 14, 2008. Petitioner was late by 19 days.

RATIO:
Verba legis – there is no room for any other interpretation of the text. Resort to an appeal before the CTA should
be made only within 30 days either from the receipt of the decision denying the claim or the expiration of the
120-day period given to the Commissioner to decide the claim.

Source: 2020 An1mo Notes – 2020 Bar Operations Academic Committee

 OTHER THINGS TO REMEMBER:

1. Take note of the specifics of the case or the syllabus concerned.

– There could be multiple topics in one single case. Knowing them can guide you with the “theme” of
your digests.
2. Read the full text of the case.
– Understand it on your first reading to save time. Highlight important texts if you can – this can help
you have a coherent grasp of the case.
– Read with your heart and focus.

Sources:
http://diorysdiction.yolasite.com/diory-and-her-diction/how-to-write-a-case-digest
https://www.slideshare.net/homeworkping3/238304497-casedigest