What is a person under the law?
Birth determines personality; but the conceived child shall be considered born for all purposes that are favorable to it, provided, it be born later with the conditions specified in the following article. (Article 40, Civil Code)
In a juridical sense, by "person" is meant any being, physical or moral, real or juridical and legal, susceptible of rights and obligations, or of being the subject of legal relations. (2 Sanchez Roman 110) The term person is more extensive than the term man or human being. (1 Falcon, 103) Falcon maintains that there is no difference between person and man and defines "person" as "man and all associations formed by man." (1 Falcon 103) The term "person" includes entities which have no physical existence such as corporations and associations. (People vs. Com. of Taxes, 23 N.Y. 242)