BUREAU OF INTERNAL REVENUE, PETITIONER, VS. TICO INSURANCE COMPANY, INC., GLOWIDE ENTERPRISES, INC., AND PACIFIC MILLS, INC., RESPONDENTS .
- G.R. Number: G.R. No. 204226
- Promulgated: 2022-04-18
- Ponente: HERNANDO, J.
Keywords
Article 2241 Civil Code, Article 2242 Civil Code, Article 2244 Civil Code, Article 2245 Civil Code, National Internal Revenue Code Section 219, Rule 39 Section 9 Rules of Court, Rule 45 Rules of Court, Rule 51 Section 10 Rules of Court, Rule 52 Section 1 Rules of Court, Rule 62 Section 1 Rules of Court, Act No. 1956, Doctrine of Immutability of Judgments, Doctrine of Stare Decisis, Preference of Credits, Tax Lien, Interpleader, Execution Sale, Property Ownership Dispute, Finality of Judgment, Collateral Attack