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	GR NO. 147192 2006-06-27	GOVERNMENT SERVICE INSURANCE SYSTEM v. CITY ASSESSOR OF ILOILO CITY CORONA, J.
In the early case of City of Baguio v. Busuego,[9] we held that the tax-exempt status of the GSIS could not prevent the accrual of the real estate tax liability on properties transferred by it to a private buyer through a contract to sell. In the present case, GSIS had already conveyed the properties to private persons thus making them subject to assessment and payment of real property taxes.[10] The alienation of the properties sold by GSIS was the proximate cause and necessary consequence of the delinquent taxes due.
	GR NO. 155359 2006-01-31	SPS. PONCIANO AYA-AY v. ARPAPHIL SHIPPING CORP. CARPIO MORALES, J.
This Court finds that under the circumstances petitioners' bare allegations do not suffice to discharge the required quantum of proof of compensability. Awards of compensation cannot rest on speculations or presumptions.[45] The beneficiaries must present evidence to prove a positive proposition.[46]