WALA LANG
A few days after President Ferdinand E. Marcos was flown to Hawaii and Mrs. Corazon C. Aquino took over in February 1986, members of the Marcos Cabinet led by Prime Minister Cesar E.A. Virata called on Mrs. Aquino. That was the last time the entire Marcos Cabinet were together.
Lawyer Estelito P. Mendoza was then concurrently minister of Justice, solicitor general, member of the Batasáng Pambansâ, and provincial governor of Pampanga and, like the rest of the Cabinet members, he found himself jobless. Mendoza decided to return to law practice, which was what he was doing from 1953 after he graduated from UP Law College until 1972 when President Marcos tapped him to be solicitor general.
CORAL ANNIVERSARY The 35th anniversary of lawyer Estelito P. Mendoza's law firm happens to be bookended by the end and the beginning of two Marcos presidencies (Google Images)
A sole practitioner
The law office that Mendoza founded celebrated its coral anniversary on May 17, marking 35 years of eminently successful practice that happens to be bookended by the end and the beginning of two Marcos presidencies. During those years, the brilliant lawyer succeeded in attracting a clientele comparable with the well-known and larger law offices, an astonishing feat for a one-man firm. Of course, he had assistants and secretarial staff, but the man himself strategizes, plans, writes submissions, appears in Court, and handles cases in nearly all fields of law. He adds, “usually successfully.”
In the beginning, Mendoza was apprehensive over the anti-Marcos stance of the post-EDSA leadership—vindictiveness in some instances. It was because of the uncertainty that he started and has continued as a sole practitioner. His clients and staff never cease to be amazed by how Mendoza dictates everything, citing precedents, with hardly any need for correction.
As the practice unfolded, the clients who came determined Mendoza’s areas of practice. Mendoza even handled criminal cases for clients he could not refuse. One of the first was a woman who had been convicted for kidnapping with ransom and murder by a Regional Trial Court and sentenced to life imprisonment. It was on appeal before the Supreme Court and Mendoza successfully argued for the defendant’s acquittal.
The Aquino government vs. Marcos Cabinet members
Prudence made him desist from handling “ill-gotten wealth” cases against the Marcoses, although Mendoza did handle on appeal a Sandiganbayan anti-graft conviction of former First Lady Imelda Romualdez Marcos that resulted in a judgment of acquittal by the Supreme Court.
He defended former members of the Marcos Cabinet in anti-graft cases filed during the Aquino administration.Cases had been filed against former minister of Public Works and Highways Jesus Hipolito and former minister of Trade and Industry Roberto V. Ongpin, both respected and successful businessmen before joining government. Hipolito was accused of irregularities in the billions and Ongpin of more than 10 offenses. After long trials, both were exonerated.
Eduardo M. Cojuangco and Lucio Tan were tagged “cronies” and civil cases were filed against them for recovery of alleged “ill-gotten wealth.” The case against Tan was dismissed by the Sandiganbayan in 2012 but government appealed to the Supreme Court, where it remains pending. The case against Cojuangco involves principally his 20 percent ownership of San Miguel Corporation shares purchased from Enrique Zobel. The case was dismissed by the Sandiganbayan. Government appealed and the decision to dismiss was affirmed by the Supreme Court.
Corporate cases
Among corporate cases, Mendoza considers most notable his involvement in negotiations over the combination of the operations of Lucio Tan’s Fortune Tobacco Corporation and Philip Morris Philippines Manufacturing, Inc. Fortune Tobacco then had practically a monopoly of low-priced cigarettes while Philip Morris had an upper hand on premium brands like Marlboro.
Mendoza was retained by Tan while Philip Morris was advised by well-known and experienced foreign law firms. With some assistance from a New York firm, Mendoza entered into negotiations that were held six days a week for two months. Agreement was reached to the mutual benefit of both parties.
Tax practice
Mendoza went into tax practice and was probably more successful than many specialist tax practitioners. He won a number of high-value cases including: (a) a tax evasion case filed against Lucio Tan involving ₱37 billion that Mendoza demonstrated was in fact paid; (b) Related to the privatization of Fort Bonifacio, the BIR ruled that VAT was due on certain transactions. Through Mendoza’s efforts, the Court of Tax Appeals ruled that no VAT was due, a decision that was affirmed by the Supreme Court. It called for the refund of ₱1.55 billion in taxes that Tan had paid under protest; and (c) The BIR assessed San Miguel Corporation for alleged Excise Tax deficiency. San Miguel paid under protest and filed a case before the Court of Tax Appeals. The Court ruled in San Miguel’s favor. Government appealed and the Supreme Court affirmed the Court of Tax Appeals decision, calling for a ₱4.8 billion refund.
Well done!
Minister Estelito P. Mendoza has set an outstanding record in public service and professional practice that few can match. Congratulations on the 35th anniversary of the Mendoza Law Office and a lifetime of extraordinary achievement.
Note: Apart from Estelito P. Mendoza, I’ve kept in touch with some other fellow Marcos Cabinet members. Former Prime Minister Cesar E.A. Virata is on various corporate boards and is vice chairman of RCBC; Juan Ponce Enrile remains in news headlines; Roberto V. Ongpin heads a business empire; Gerardo P. Sicat writes on economic issues including a widely read newspaper column. I was minister of Education, Culture, and Sports in 1986 and, being a CPA, founded an audit and consultancy firm that grew to be the Philippines’ third largest when I retired in 2004. I still work not only as Manila Bulletin columnist but also as chairman of Philtrust Bank, independent director of several listed corporations, and trustee of various NGOs.
Comments are cordially invited, addressed to [email protected].
CORAL ANNIVERSARY The 35th anniversary of lawyer Estelito P. Mendoza's law firm happens to be bookended by the end and the beginning of two Marcos presidencies (Google Images)
A sole practitioner
The law office that Mendoza founded celebrated its coral anniversary on May 17, marking 35 years of eminently successful practice that happens to be bookended by the end and the beginning of two Marcos presidencies. During those years, the brilliant lawyer succeeded in attracting a clientele comparable with the well-known and larger law offices, an astonishing feat for a one-man firm. Of course, he had assistants and secretarial staff, but the man himself strategizes, plans, writes submissions, appears in Court, and handles cases in nearly all fields of law. He adds, “usually successfully.”
In the beginning, Mendoza was apprehensive over the anti-Marcos stance of the post-EDSA leadership—vindictiveness in some instances. It was because of the uncertainty that he started and has continued as a sole practitioner. His clients and staff never cease to be amazed by how Mendoza dictates everything, citing precedents, with hardly any need for correction.
As the practice unfolded, the clients who came determined Mendoza’s areas of practice. Mendoza even handled criminal cases for clients he could not refuse. One of the first was a woman who had been convicted for kidnapping with ransom and murder by a Regional Trial Court and sentenced to life imprisonment. It was on appeal before the Supreme Court and Mendoza successfully argued for the defendant’s acquittal.
The Aquino government vs. Marcos Cabinet members
Prudence made him desist from handling “ill-gotten wealth” cases against the Marcoses, although Mendoza did handle on appeal a Sandiganbayan anti-graft conviction of former First Lady Imelda Romualdez Marcos that resulted in a judgment of acquittal by the Supreme Court.
He defended former members of the Marcos Cabinet in anti-graft cases filed during the Aquino administration.Cases had been filed against former minister of Public Works and Highways Jesus Hipolito and former minister of Trade and Industry Roberto V. Ongpin, both respected and successful businessmen before joining government. Hipolito was accused of irregularities in the billions and Ongpin of more than 10 offenses. After long trials, both were exonerated.
Eduardo M. Cojuangco and Lucio Tan were tagged “cronies” and civil cases were filed against them for recovery of alleged “ill-gotten wealth.” The case against Tan was dismissed by the Sandiganbayan in 2012 but government appealed to the Supreme Court, where it remains pending. The case against Cojuangco involves principally his 20 percent ownership of San Miguel Corporation shares purchased from Enrique Zobel. The case was dismissed by the Sandiganbayan. Government appealed and the decision to dismiss was affirmed by the Supreme Court.
Corporate cases
Among corporate cases, Mendoza considers most notable his involvement in negotiations over the combination of the operations of Lucio Tan’s Fortune Tobacco Corporation and Philip Morris Philippines Manufacturing, Inc. Fortune Tobacco then had practically a monopoly of low-priced cigarettes while Philip Morris had an upper hand on premium brands like Marlboro.
Mendoza was retained by Tan while Philip Morris was advised by well-known and experienced foreign law firms. With some assistance from a New York firm, Mendoza entered into negotiations that were held six days a week for two months. Agreement was reached to the mutual benefit of both parties.
Tax practice
Mendoza went into tax practice and was probably more successful than many specialist tax practitioners. He won a number of high-value cases including: (a) a tax evasion case filed against Lucio Tan involving ₱37 billion that Mendoza demonstrated was in fact paid; (b) Related to the privatization of Fort Bonifacio, the BIR ruled that VAT was due on certain transactions. Through Mendoza’s efforts, the Court of Tax Appeals ruled that no VAT was due, a decision that was affirmed by the Supreme Court. It called for the refund of ₱1.55 billion in taxes that Tan had paid under protest; and (c) The BIR assessed San Miguel Corporation for alleged Excise Tax deficiency. San Miguel paid under protest and filed a case before the Court of Tax Appeals. The Court ruled in San Miguel’s favor. Government appealed and the Supreme Court affirmed the Court of Tax Appeals decision, calling for a ₱4.8 billion refund.
Well done!
Minister Estelito P. Mendoza has set an outstanding record in public service and professional practice that few can match. Congratulations on the 35th anniversary of the Mendoza Law Office and a lifetime of extraordinary achievement.
Note: Apart from Estelito P. Mendoza, I’ve kept in touch with some other fellow Marcos Cabinet members. Former Prime Minister Cesar E.A. Virata is on various corporate boards and is vice chairman of RCBC; Juan Ponce Enrile remains in news headlines; Roberto V. Ongpin heads a business empire; Gerardo P. Sicat writes on economic issues including a widely read newspaper column. I was minister of Education, Culture, and Sports in 1986 and, being a CPA, founded an audit and consultancy firm that grew to be the Philippines’ third largest when I retired in 2004. I still work not only as Manila Bulletin columnist but also as chairman of Philtrust Bank, independent director of several listed corporations, and trustee of various NGOs.
Comments are cordially invited, addressed to [email protected].