Special Former Fifth (5) Division: Court of Appeals
Special Former Fifth (5) Division: Court of Appeals
Special Former Fifth (5) Division: Court of Appeals
Court of Appeals
Manila
R E S O L U T I O N
PEREZ, J.:
SO ORDERED.”
*
New Member, vice J. Samuel H. Gaerlan, who was promoted to the Supreme Court; per Raffle dated
January 21, 2020.
1
Rollo, pp. 273-294.
2
Ibid., pp. 244-264.
CA-G.R. CV NO. 107053 Page 2 of 4
RESOLUTION
questions relating to the same event have been put forward by the
parties similarly situated as in a previous case litigated and
decided by a competent court, the rule of stare decisis is a bar to
any attempt to relitigate the same issue.9
Other than the two issues above, the arguments and issues
raised by the movant in its motion for reconsideration are the
same arguments and issues that have already been settled and
resolved in the Decision dated January_22,_2019 being sought to
be reconsidered.
9
Commissioner of Internal Revenue vs. The Insular Life Assurance Co. Ltd., G.R. No. 197192, June 4,
2014.
10
Black's Law Dictionary, Revised Fourth Edition (1968).
CA-G.R. CV NO. 107053 Page 4 of 4
RESOLUTION
SO ORDERED.
PABLITO A. PEREZ
Associate Justice
WE CONCUR:
CELIA C. LIBREA-LEAGOGO
Associate Justice
11
Lumanog vs. People of the Philippines, G.R. Nos. 182555, 185123, and 187745, February 8, 2011.