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Reynoso B. Floreza vs. Jaime Ongpin, et al.

REYNOSO B. FLOREZA, petitioner, vs. HON. JAIME ONGPIN in his capacity as Secretary of Finance and HON. BIENVENIDO A. TAN, JR., in his capacity as Commissioner of Internal Revenue, respondents.

G.R. Nos. 81356 | 1990-02-26

D E C I S I O N


GUTIERREZ, JR., J.:

The Court is confronted once again with issues stemming from the reorganization of the government following the issuance on February 25, 1986 of Presidential Proclamation No. 1 calling on "all appointive public officials to submit their courtesy resignations."

Petitioner Reynoso B. Floreza joined the government service in May, 1955 as a clerk (action attorney) in the Administrative Division of the Department of Finance. In December, 1959, he transferred to the Bureau of Internal Revenue (BIR) where he was appointed Senior Revenue Examiner. In recognition of his competence and perseverance, he...