Category: 2026 Opinions

Liberia Agriculture Corporation (LAC) and Board of Tax Appeals (BOTA) vs. The Liberian Revenue Authority (02/12/2026) 0

Liberia Agriculture Corporation (LAC) and Board of Tax Appeals (BOTA) vs. The Liberian Revenue Authority (02/12/2026)

The appellant, Liberian Agricultural Corporation (LAC), is before this Court based upon an appeal from the final ruling of the Tax Court, Montserrado County, in an action of petition for judicial review instituted by the appellee herein, the Liberia Revenue Authority (LRA) represented by its Commissioner General, Mr. James Dorbor Jallah. The appellant has presented for our review, a twenty-three (23) count bill of exceptions which they allege constitute reversible errors committed by the trial judge. We first examine the trial records to ascertain the facts and circumstances that culminated into the present appeal.
The certified records reveal that the

Liberty Christian Center Overcomers vs Mrs. Nohad Mensah formerly Nohad Milage Hage (02/12/2026) 0

Liberty Christian Center Overcomers vs Mrs. Nohad Mensah formerly Nohad Milage Hage (02/12/2026)

The instant appeal originates from a final ruling rendered by the trial judge of the Sixth Judicial Circuit, Civil Law Court, Montserrado County, in an action of ejectment, wherein the jury returned a verdict of liable against the appellants herein, Liberty Christian Center Overcomers and Ms. Bernice Blamah, and in favor of the appellee herein, Mrs. Nohad Mensah formerly Nohad M. Hage, represented by and thru her attorney-in-fact, Mrs. Edith Hage Seigeh.

The allegations contained in the complaint basically state that the appellee, Mrs. Nohad Mensah is the owner of two (2) lots of land, lying and situated in the

The Management of Samaritan’s Purse, International and Sylvester Nyanigbaye, an employee of Samaritan’s Purse, Int’l vs. Captain Joseph D. Moulton (02/12/2026) 0

The Management of Samaritan’s Purse, International and Sylvester Nyanigbaye, an employee of Samaritan’s Purse, Int’l vs. Captain Joseph D. Moulton (02/12/2026)

This appeal emanates from the final ruling of the Civil Law Court, Sixth Judicial Circuit for Montserrado County, sitting in its March Term, A. D. 2011, presided over by His Honor Peter W. Gbeneweleh, Assigned Circuit Judge. The court, on May 20, 2021, having entertained argument pro et con into the appellee’s action of damages for wrong, filed against the first and second appellants, ruled, holding the defendants/appellants liable to the plaintiff/appellee.

The facts culled from the records reveal that on October 16, 2009, the appellee, plaintiff in the court below, Captain Joseph D. Moulton, an Immigration Officer of the

Workers Union of Mesurado Group of Companies vs. The Management of Mesurado Group of Companies (02/12/2026) 0

Workers Union of Mesurado Group of Companies vs. The Management of Mesurado Group of Companies (02/12/2026)

The appellant, (Workers Union of Mesurado Group of Companies) seeks a review by this Court of a decision rendered by the National Labor Court, in which the trial judge ruled denying the petitioner’s petition for judicial review on grounds that the matter was already handled by his predecessor and as such, he could not review same, and that the said petition was only intended to delay and waste the court’s time and proceeded to fine the lawyer who filed the said petition.

The appellant excepted to this ruling of the National Labor Court and filed this appeal before this Court.

Better Way Word of Life Ministries International vs. James B. Matthews (02/12/2026) 0

Better Way Word of Life Ministries International vs. James B. Matthews (02/12/2026)

This appeal grows out of an action of ejectment involving a parcel of land situated opposite the S.D. Cooper Road Junction, Paynesville City, Montserrado County. The parties are siblings, each asserting ownership of the same property through different chains of title allegedly derived from their late father, Daniel K. Matthews, Sr.

The records certified to this Court reveal that on August 15, 2016, that James B. Matthew, appellee herein, instituted an action of ejectment in the Sixth Judicial Circuit, Civil Law Court, Montserrado County, alleging that he and his brother, Daniel K. Matthew, Jr., are the bona fide joint owners

Activa Insurance International v. Hans Armstrong (02/12/2026) 0

Activa Insurance International v. Hans Armstrong (02/12/2026)

This bill of information before this Court grows out of a ruling made by the Debt Court for Montserrado County in which it denied a bill of information and motion to vacate payment order filed before it by ACTIVA International Insurance (Informant herein). The informant then excepted and announced an appeal and pursuant to Section 4.2 of the New Judiciary Law, prayed the Debt Court to stay enforcement of its ruling pending appeal on grounds that the violation of due process was raised by ACTIVA Insurance International (Informant herein).

The Debt Court granted the said appeal and the bill of

FRED  I. SUMO v. SHEGOU BANGAY & ASSATTA BANGAY (02/12/2026) 0

FRED I. SUMO v. SHEGOU BANGAY & ASSATTA BANGAY (02/12/2026)

This matter emanates from the ruling of the 13th Judicial Circuit Court for Margibi County in an action of ejectment in which the trial jury rendered a liable verdict which was confirmed by the trial court against the appellant on December 29, A.D. 2022, and the appellant noted exception to the said ruling and appealed to this Court en banc.
The records certified before this Court show that the appellees, Shekou Bongay and Assatta Bongay, filed an action of ejectment on March 18, 2019, against the appellant, Fred I. Sumo. In the said action of ejectment, the appellees stated that

Wesley S. Jlue vs Republic of Liberia (02/12/2026) 0

Wesley S. Jlue vs Republic of Liberia (02/12/2026)

This case is before the Honorable Supreme Court of Liberia on appeal for review of the conviction of the appellant in Criminal Court “C”, Montserrado County.
On the 9th Day of January, A.D. 2015, the trial court adjudged appellant, Wesley S. Jlue, guilty for the crimes of theft of property and forgery, and sentenced him for an imprisonment term of five (5) years, in addition to restituting Three Hundred Fifty-eight Thousand Three Hundred Sixty-six United States Dollars and Twelve Cents (US$358,366.12) and One Million Nine Hundred Sixteen Thousand Four Hundred Ninety-five Liberian Dollars and Sixty Cents (L$1, 916, 495.60). The

Aaron S. Kollie et al. v. Republic of Liberia (02/12/2026) 0

Aaron S. Kollie et al. v. Republic of Liberia (02/12/2026)

This is an appeal from the final ruling of the Tenth Judicial Circuit, Lofa County, wherein the appellants, Aaron S. Kollie and Emmanuel W. Flomo, were adjudged guilty of the crimes of Murder, Criminal Conspiracy, and Felonious Restraint, while co-appellant Lamini Flomo was adjudged guilty of Criminal Conspiracy and Felonious Restraint. The appellants are now before this Court seeking a reversal of the final ruling of the trial court.
The certified records reveal that, following an inquest conducted by the County Coroner of Lofa County, which confirmed the death of Madam Moiyongor Keleko and attributed the cause of death to