Facts:

• Defendant, Jose A. Barretto, was charged with violating provisions of the Revised Administrative Code and the New National Internal Revenue Code.
• Defendant was accused of acting as a commercial broker without the necessary license and registration.
• Lower court found the defendant guilty of the charges.

Issue:

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Ruling:

• The defendant should be considered a "salaried employee" or a "bona fide employee" within the purview of the relevant provisions of the Revised Administrative Code and the New National Internal Revenue Code.
• The fact that the defendant received a commission in addition to his salary did not automatically classify him as a commercial broker.
• The defendant received a bonus for special services and a gasoline allowance, indicative of his status as an employee of the Luneta Motor Company.
• The defendant exclusively sold cars for the Luneta Motor Company, sugg...(Unlock)

Ratio:

• Receipt of a commission does not automatically classify the defendant as a commercial broker, as it is common practice to provide employees with commissions as an incentive for efficient salesmanship.
• Receipt of a bonus for special services and a gasoline allowance indicates the defendant's status as an employee, as independent commercial brokers do not typically receive these privileges.
• Exclusive sale of cars for the Luneta Motor Company...continue reading