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Republic of the Phil. vs. Fermin Abella

REPUBLIC OF THE PHILIPPINES, plaintiff-appellant, vs. FERMIN ABELLA, defendant-appellee.

G.R. No. L-26989 | 1981-02-20

D E C I S I O N


FERNANDO, J.:

There would have been no need for this appeal had the City Court of Davao and thereafter the Court of First Instance applied the correct rule of law. The suit started with the Republic filing a money claim based on a judgment that had become final in view of the failure of appellee Fermin Abella to elevate to the Court of Tax Appeals an assessment levied against him. Nonetheless, both the City Court of Davao and thereafter the Court of First Instance, unmindful of the lack of jurisdiction, dismissed the complaint. Hence, this appeal from the decision of the latter court by the Republic, assigning as the...