Decisions in Mar 2002
81
Decisions
01
AM Nos. P-96-1229-30 OFFICE OF THE COURT ADMINISTRATOR, COMPLAINANT, VS. ATTY. PAULINO I. SAGUYOD, BRANCH CLERK OF COURT, AND RENER L. ANTONIO, CLERK III, RTC, BRANCH 67, PANIQUI, TARLAC, RESPONDENTS. March 25, 2002
02
G.R. No. 119076 PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. ROGER SEGUN AND JOSEPHINE CLAM, ACCUSED-APPELLANTS. March 25, 2002
03
G.R. No. 146079 KANEMITSU YAMAOKA, PETITIONER, VS. PESCARICH MANUFACTURING CORPORATION (FORMERLY YAMAOKA NIPPON CORPORATION), TETSUO ADACHI, EIJI KAWAI AND MARIA LYNN GESMUNDO, RESPONDENTS. March 25, 2002
04
G.R. No. 129682 NESTOR PAGKATIPUNAN AND ROSALINA MAÑAGAS-PAGKATIPUNAN, PETITIONERS, VS. THE COURT OF APPEALS AND REPUBLIC OF THE PHILIPPINES, RESPONDENTS. March 21, 2002
05
G.R. No. 130768 CRISANTO L. FRANCISCO, PETITIONERS, VS. THE COURT OF APPEALS AND REGINO B. RELOVA, JR., RESPONDENTS. March 21, 2002
06
G.R. No. 134379 PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. RUEL ALILIN, ACCUSED-APPELLANT. March 21, 2002
07
G.R. No. 144767 DILY DANY NACPIL, PETITIONER, VS. INTERNATIONAL BROADCASTING CORPORATION, RESPONDENT. March 21, 2002
08
A.M. No. P-02-1560 (Formerly OCA IPI No. 00-886-P) THE COURT ADMINISTRATOR, COMPLAINANT, VS. LIZA MARIE F. ABDULLAHI, COURT INTERPRETER III, RTC-BR. 15, ALFONSO-LISTA, IFUGAO, RESPONDENT. March 20, 2002
09
G.R. No. 106615 SPOUSES ELIGIO P. MALLARI AND MARCELINA I. MALLARI, PETITIONERS, VS. IGNACIO ARCEGA, PERCASIO CATACUTAN, BEN GARCIA, ALFREDO DE GUZMAN, MARIETA JACINTO, CELESTINO MAGAT, VICENTE MALLARI, RAFAEL MANALO, LORENZO MANARANG, EMILIO DE MESA, JUAN PANGILINAN, TOROBIA SERRANO, CELESTINA TORNO, AND JUANITO VITAL, RESPONDENTS. [G.R. No. 108591. March 20, 2002] IGNACIO ARCEGA, PERCASIO CATACUTAN, BEN GARCIA, ALFREDO DE GUZMAN, MARIETA JACINTO, CELESTINO MAGAT, VICENTE MALLARI, RAFAEL MANALO, LORENZO MANARANG, EMILIO DE MESA, JUAN PANGILINAN, TOROBIA SERRANO, CELESTINA TORNO, AND JUANITO VITAL, PETITIONERS, VS. HONORABLE NORBERTO C. PONCE, REGIONAL TRIAL COURT JUDGE, BRANCH XLVI, SAN FERNANDO, PAMPANGA AND SPOUSES ELIGIO MALLARI AND MARCELINA MALLARI, RESPONDENTS. [G.R. No. 109452. March 20, 2002] SPOUSES ELIGIO P. MALLARI AND MARCELINA I. MALLARI, PETITIONERS, VS. IGNACIO ARCEGA, ALFREDO DE GUZMAN, PERCASIO CATACUTAN, RAFAEL MANALO, EMILIO DE MESA, JUANITO VITAL, TOROBIA SERRANO, CELESTINO MAGAT, VICENTE MALLARI, LORENZO MANARANG, MARIETA JACINTO, BEN GARCIA, CELESTINA TORNO, AND JUAN PANGILINAN, RESPONDENTS. [G.R. No. 109978. March 20, 2002] SPOUSES ELIGIO P. MALLARI AND MARCELINA I. MALLARI, PETITIONERS, VS. IGNACIO ARCEGA, PERCASIO CATACUTAN, BEN GARCIA, ALFREDO DE GUZMAN, MARIETA JACINTO, CELESTINO MAGAT, VICENTE MALLARI, RAFAEL MANALO, LORENZO MANARANG, EMILIO DE MESA, JUAN PANGILINAN, TOROBIA SERRANO, CELESTINA TORNO, AND JUANITO VITAL, RESPONDENTS. [G.R. No. 139379. March 20, 2002] SPOUSES ELIGIO P. MALLARI AND MARCELINA I. MALLARI, PETITIONERS, VS. IGNACIO ARCEGA, PERCASIO CATACUTAN, BEN GARCIA, ALFREDO DE GUZMAN, MARIETA JACINTO, CELESTINO MAGAT, VICENTE MALLARI, RAFAEL MANALO, LORENZO MANARANG, EMILIO DE MESA, JUAN PANGILINAN, TOROBIA SERRANO, CELESTINA TORNO, AND JUANITO VITAL, RESPONDENTS. March 20, 2002
10
G.R. No. 124053 PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. CARLITO PALAÑA Y SARANGGOTE, ACCUSED-APPELLANT. March 20, 2002
11
G.R. No. 125333 PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. ROLANDO FELIXMINIA Y CAMACHO, ACCUSED-APPELLANT. March 20, 2002
12
G.R. No. 125857 GUILLERMO ARCE, PETITIONER, VS. THE PEOPLE OF THE PHILIPPINES AND THE HON. COURT OF APPEALS, RESPONDENTS. March 20, 2002
13
G.R. No. 141737 PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. ERNESTO CARIÑO, GOYETO CARIÑO AND JOHN DOE, ACCUSED. ERNESTO CARIÑO AND GOYETO CARIÑO, ACCUSED-APPELLANTS. March 20, 2002
14
G.R. No. 128033 GLORIA CHANGCO, PETITIONER, VS. HON. COURT OF APPEALS AND PEOPLE OF THE PHILIPPINES, RESPONDENTS. March 20, 2002
15
G.R. No. 144399 PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. DANILO RODRIGUEZ AND EDWIN RODRIGUEZ, ACCUSED-APPELLANTS. March 20, 2002
16
G.R. No. 115758 ELIDAD C. KHO, DOING BUSINESS UNDER THE NAME AND STYLE OF KEC COSMETICS LABORATORY, PETITIONER, VS. HON. COURT OF APPEALS, SUMMERVILLE GENERAL MERCHANDISING AND COMPANY, AND ANG TIAM CHAY, RESPONDENTS. March 19, 2002
17
G.R. No. 138388 PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. ANGELITO YATCO, ACCUSED-APPELLANT. March 19, 2002
18
G.R. No. 119176 COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. LINCOLN PHILIPPINE LIFE INSURANCE COMPANY, INC. (NOW JARDINE-CMA LIFE INSURANCE COMPANY, INC.) AND THE COURT OF APPEALS, RESPONDENTS. March 19, 2002
19
G.R. Nos. 138720-21 THE PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. MARCELO ESUELA, ACCUSED-APPELLANT. March 19, 2002
20
G.R. No. 142947 FRANCISCO N. VILLANUEVA, JR., PETITIONER, VS. THE HON. COURT OF APPEALS AND ROQUE VILLADORES, RESPONDENTS. March 19, 2002
21
G.R. No. 145730 PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. ARMANDO ALVARADO, ACCUSED-APPELLANT. March 19, 2002
22
G.R. No. 147788 EDILBERTO CRUZ AND SIMPLICIO CRUZ, PETITIONERS, VS. BANCOM FINANCE CORPORATION (NOW UNION BANK OF THE PHILIPPINES), RESPONDENT. March 19, 2002
23
G.R. No. 148496 VIRGINES CALVO DOING BUSINESS UNDER THE NAME AND STYLE TRANSORIENT CONTAINER TERMINAL SERVICES, INC., PETITIONER, VS. UCPB GENERAL INSURANCE CO., INC. (FORMERLY ALLIED GUARANTEE INS. CO., INC.) RESPONDENT. March 19, 2002
24
A.M. No. RTJ-01-1620 SPOUSES ADRIANO AND HILDA MONTEROLA, COMPLAINANTS, VS. JUDGE JOSE F. CAOIBES, JR., RESPONDENT. March 18, 2002
25
G.R. No. 124171 LETICIA R. MERCIALES, PETITIONER, VS. THE HONORABLE COURT OF APPEALS, THE PEOPLE OF THE PHILIPPINES, JOSELITO NUADA, PAT. EDWIN MORAL, ADONIS NIEVES, ERNESTO LOBETE, DOMIL GRAGEDA, AND RAMON “POL” FLORES, RESPONDENTS. March 18, 2002
26
G.R. No. 125678 PHILAMCARE HEALTH SYSTEMS, INC., PETITIONER, VS. COURT OF APPEALS AND JULITA TRINOS, RESPONDENTS. March 18, 2002
27
G.R. No. 131686 ROUEL AD. REYES, PETITIONER, VS. SPOUSES PEPITO AND MARTA TORRES, HON. ELIEZER R. DELOS SANTOS, EXECUTIVE JUDGE, RTC, ANGELES CITY, RESPONDENTS. March 18, 2002
28
G.R. No. 139409 PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. ELIGIO CIRON, JR., ALEX ALDAY (AT LARGE) AND BELEN L. CIRON (ACQUITTED), ACCUSED. ELIGIO CIRON, JR., ACCUSED-APPELLANT. March 18, 2002
29
G.R. No. 142905 PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. RAMIL GUTIERREZ @ “AMIL” AND ROBERTO ESPAÑA @ “BETH”, ACCUSED-APPELLANTS. March 18, 2002
30
G.R. No. 140027 PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. BIENVENIDO VALINDO, ACCUSED-APPELLANT. March 18, 2002
31
G.R. No. 128412 REXLON REALTY GROUP, INC., PETITIONER, VS. THE HONORABLE COURT OF APPEALS, HON. ARTURO T. DE GUIA, RTC JUDGE (CAVITE CITY), BRANCH 16, ALEX L. DAVID, THE REGISTER OF DEEDS FOR THE PROVINCE OF CAVITE AND PARAMOUNT DEVELOPMENT CORPORATION OF THE PHILIPPINES, RESPONDENTS. March 15, 2002
32
G.R. No. 129124 RENATO A. TAPIADOR, PETITIONER, VS. OFFICE OF THE OMBUDSMAN AND ATTY. RONALDO P. LEDESMA, RESPONDENTS. March 15, 2002
33
G.R. No. 139008 ROBERT DEL MAR, PETITIONER, VS. COURT OF APPEALS AND NORMA EBERSOLE DEL MAR, RESPONDENTS. March 13, 2002
34
G.R. No. 137280 THE PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. PABLO TABLON Y CENIZA, ACCUSED-APPELLANT. March 13, 2002
35
G.R. No. 138123 MINDEX RESOURCES DEVELOPMENT, PETITIONER, VS. EPHRAIM MORILLO, RESPONDENT. March 12, 2002
36
G.R. No. 134605 THE PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. ORLANDO DINAMLING FERNANDO DINAMLING, JACINTO LINNAM AND JOSE DINAMMAN, ACCUSED-APPELLANTS. March 12, 2002
37
A.M. No. SCC-01-7 (Formerly OCA IPI No. 00-10-SCC) HADJA THITTIE M. ARAP, COMPLAINANT, VS. JUDGE AMIR MUSTAFA, RESPONDENT. March 12, 2002
38
G.R. No. 110701 FORTUNE GUARANTEE AND INSURANCE CORPORATION, PETITIONER, VS. HONORABLE COURT OF APPEALS, HONORABLE JUDGE HENEDINO P. EDUARTE, RTC, BRANCH 20, CAUAYAN, ISABELA, EGDONA R. MADRIAGA, PROVINCIAL SHERIFF OF THE REGIONAL TRIAL COURT OF CAUAYAN, ISABELA OR ANY OF HIS DEPUTIES AND ISABELA I ELECTRIC COOPERATIVE, INC., RESPONDENTS. March 12, 2002
39
G.R. No. 125017 PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. GERARDO BACUNGAY Y CAINDOY, ERIC RICAFRANCO Y MALABANA, CRIS IGLESIA Y OGNALA AND RENATO MENDEZ Y DE LEON, ACCUSED-APPELLANTS. March 12, 2002
40
G.R. No. 126022 THE PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. RAUL CANTUBA, RONNIE BALATUCAN (AT LARGE), ROMEO BALATUCAN, ELENITO BALATUCAN (AT LARGE), ACCUSED. RAUL CANTUBA AND ROMEO BALATUCAN, ACCUSED-APPELLANTS. March 12, 2002
41
G.R. No. 126146 PEOPLE OF THE PHILIPPINES, APPELLEE, VS. JEMREICH MATIGNAS Y SAN PASCUAL, NOEL DE GUZMAN Y CRUZ, ALBERTO BAUTISTA JR. Y CAPANZA AND RUEL TARRE Y GONZALES, ACCUSED, JEMREICH MATIGNAS Y SAN PASCUAL AND NOEL DE GUZMAN Y CRUZ, APPELLANTS. March 12, 2002
42
G.R. No. 129764 GEOFFREY F. GRIFFITH, PETITIONER, VS. HON. COURT OF APPEALS, RTC JUDGE EDWIN A. VILLASOR, MTC JUDGE MANUEL D.L. VILLAMAYOR AND PHELPS DODGE PHILS., INC., RESPONDENTS. March 12, 2002
43
G.R. Nos. 148941-42 TEODORO O. O’HARA, PETITIONER, VS. COMMISSION ON ELECTIONS, MUNICIPAL BOARD OF CANVASSERS OF BINANGONAN, RIZAL, PROVINCIAL BOARD OF CANVASSERS OF RIZAL AND JOVITA RODRIGUEZ, RESPONDENTS. March 12, 2002
44
G.R. No. 135848 PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. RAMONITO SAURE A.K.A. “DODONG”, ACCUSED-APPELLANT. March 12, 2002
45
G.R. No. 138131 SOLIDBANK CORPORATION, PETITIONER, VS. COURT OF APPEALS AND PRUDENTIAL GUARANTEE AND ASSURANCE, INC., RESPONDENTS. March 12, 2002
46
G.R. No. 139416 PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. ERNESTO HERMANES, ACCUSED-APPELLANT. March 12, 2002
47
G.R. No. 140208 PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. ELPIDIO PASTOR, ACCUSED-APPELLANT. March 12, 2002
48
G.R. No. 142747 THE PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. RESTITUTO CAPILI Y SEBASTIAN, ACCUSED-APPELLANT. March 12, 2002
49
G.R. No. 143030 PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. REYNALDO PORTUGAL Y GALLARDO, ACCUSED-APPELLANT. March 12, 2002
50
G.R. No. 144161 THE PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. MAXIMO CRISTOBAL Y NORA ALIAS “TOTOY”, ACCUSED-APPELLANT. March 12, 2002
51
G.R. Nos. 144495-96 PEOPLE OF THE PHILIPPINES, APPELLEE, VS. LEONARDO S. PASCUAL, APPELLANT. March 12, 2002
52
G.R. Nos. 131736-37 PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. JOEY MANLANSING Y AMBROSIO, AND MARIO MANLANSING Y AMBROSIO, ACCUSED-APPELLANTS. March 11, 2002
53
G.R. No. 144316 THE PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. TERESA BERNARDO Y TAMBIEN, ACCUSED-APPELLANT. March 11, 2002
54
G.R. Nos. 141105-11 PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. FELICITO SILVANO Y OBSEÑARES, ACCUSED-APPELLANT. March 08, 2002
55
G.R. No. 135645 THE PHILIPPINE AMERICAN GENERAL INSURANCE CO., INC., PETITIONER, VS. MGG MARINE SERVICES, INC. AND DOROTEO GAERLAN, RESPONDENTS. March 08, 2002
56
G.R. No. 136145 PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. RUBEN LOGALADA BOQUILA, ACCUSED-APPELLANT. March 08, 2002
57
A.M. No. P-00-1420 ROSEMARY P. BERNADEZ, COMPLAINANT, VS. RICKY V. MONTEJAR, PROCESS SERVER, RTC, BRANCH 64, GUIHULNGAN, NEGROS ORIENTAL, RESPONDENT. March 07, 2002
58
A.C. No. 5558 SPS. LOLITA AND ROMY GALEN, SPS. ENRIQUETA AND TOMAS RASDAS, AND SPS. ESPERANZA AND ERNESTO VILLA, COMPLAINANTS, VS. ATTY. ANTONIO B. PAGUIRIGAN, RESPONDENT. March 07, 2002
59
A.M. No. MTJ-00-1297 JOSEFINA BANGCO, REPRESENTED BY OSCAR BANGCO, COMPLAINANT, VS. JUDGE RODOLFO S. GATDULA, MUNICIPAL TRIAL COURT, BALANGA, BATAAN, RESPONDENT. March 07, 2002
60
G.R. No. 112625 CMH AGRICULTURAL CORPORATION, CARLOS M. HOJILLA, CESAR M. HOJILLA, CLAUDIO M. HOJILLA, CORA M. HOJILLA AND CORNELIO M. HOJILLA, PETITIONERS, VS. HON. COURT OF APPEALS AND CRISTOBAL M. HOJILLA, RESPONDENTS. March 07, 2002
61
G.R. No. 131734 PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. PEPITO (PITING) SEBASTIAN Y SINDOL, ACCUSED-APPELLANT. March 07, 2002
62
G.R. No. 138961 WILLIAM LIYAO, JR., REPRESENTED BY HIS MOTHER CORAZON GARCIA, PETITIONER, VS. JUANITA TANHOTI-LIYAO, PEARL MARGARET L. TAN, TITA ROSE L. TAN AND LINDA CHRISTINA LIYAO, RESPONDENTS. March 07, 2002
63
G.R. Nos. 141221-36 PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. FRANCISCO HERNANDEZ (AT LARGE), KARL REICHL, AND YOLANDA GUTIERREZ DE REICHL, ACCUSED. KARL REICHL AND YOLANDA GUTIERREZ DE REICHL, ACCUSED-APPELLANTS. March 07, 2002
64
G.R. No. 142378 LL AND COMPANY DEVELOPMENT AND AGRO-INDUSTRIAL CORPORATION, PETITIONER, VS. HUANG CHAO CHUN AND YANG TUNG FA, RESPONDENTS. March 07, 2002
65
G.R. No. 144734 PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. DENNIS DUNGCA MANALO, FREDDIE DUNGCA, MICHAEL DUNGCA, AND BENJAMIN CRUZ, JR., ACCUSED. FREDDIE DUNGCA, ACCUSED- APPELLANT. March 07, 2002
66
G.R. No. 144817 JOSE OCA, ISABELO OCA, RODOLFO O. GUTLAY, AND JOSE ABRAZALDO, PETITIONERS, VS. COURT OF APPEALS AND SERGIO O. ABALOS, RESPONDENTS. March 07, 2002
67
G.R. Nos. 141647-51 THE PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. SAILITO PEREZ Y GAZO, ACCUSED-APPELLANT. March 06, 2002
68
G.R. No. 138866 THE PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. CRIS PAROCHA Y MAMON, ACCUSED-APPELLANT. March 06, 2002
69
G.R. No. 144190 INTERLINING CORPORATION, PABLO GONZALES, SR., ARSENIO GONZALES, ELENA TAN CHIN SUI AND THOMAS GONZALES, PETITIONERS, VS. PHILIPPINE TRUST COMPANY, RESPONDENT. March 06, 2002
70
G.R. No. 135401 THE PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. WILFREDO VILLARUEL Y RIVADENERA, ACCUSED-APPELLANT. March 06, 2002
71
G.R. No. 135053 PEOPLE OF THE PHILIPPINES, APPELLEE VS. BENJAMIN GALVEZ, APPELLANT. March 06, 2002
72
G.R. No. 140604 DR. RICO S. JACUTIN, PETITIONER, VS. PEOPLE OF THE PHILIPPINES, RESPONDENT. March 06, 2002
73
G.R. No. 144052 PEOPLE OF THE PHILIPPINES, APPELLEE, VS. CONRADO DE LEON, ANDRING DE LEON, JOHN DOE (AT LARGE), ACCUSED. CONRADO DE LEON, APPELLANT. March 06, 2002
74
A.M. No. RTJ-01-1642 (Formerly OCA IPI No. 00-921-RTJ) P/SUPT. SEVERINO CRUZ AND FRANCISCO MONEDERO, COMPLAINANTS, VS. JUDGE PEDRO M. AREOLA AND BRANCH CLERK OF COURT JANICE YULO-ANTERO, RESPONDENTS. March 06, 2002
75
G.R. No. 126437 JOSUE ARLEGUI, PETITIONER, VS. HON. COURT OF APPEALS AND SPOUSES GIL AND BEATRIZ GENGUYON, RESPONDENTS. March 06, 2002
76
G.R. No. 130709 PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. MARIANITO MONTERON Y PANTORAS, ACCUSED-APPELLANT. March 06, 2002
77
G.R. No. 132048 HON. ANTONIO M. NUESA IN HIS CAPACITY AS THE REGIONAL DIRECTOR OF DAR REGION III AND RESTITUTO RIVERA, PETITIONERS, VS. HON. COURT OF APPEALS (14TH DIV.), HON. DEPARTMENT OF AGRARIAN REFORM ADJUDICATION BOARD (DARAB) AND JOSE VERDILLO, RESPONDENTS. March 06, 2002
78
G.R. No. 132604 VENANCIO SAMBAR, DOING BUSINESS UNDER THE NAME AND STYLE OF CVS GARMENT ENTERPRISES, PETITIONER, VS. LEVI STRAUSS & CO., AND LEVI STRAUSS (PHIL.), INC., RESPONDENTS. March 06, 2002
79
G.R. No. 137518 THE PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. EDITHO SUYUM AND PEDRO OCANIA, ACCUSED-APPELLANTS. March 06, 2002
80
G.R. No. 139674 NICHIMEN CORPORATION (MANILA BRANCH), PETITIONER, VS. THE HON. COURT OF APPEALS, THE HON. COURT OF TAX APPEALS AND THE HONORABLE COMMISSIONER OF INTERNAL REVENUE, RESPONDENTS. March 06, 2002
81