Back

Jose B. Tiongco, Et Al. Vs. Philippine Veterans Bank, Et Al.

JOSE B. TIONGCO, representing the Minors JOSEPHINE, ALEXANDRIA, JONATHAN, CARMELA, BERNARDINE and MELLANAY, all surnamed TIONGCO, petitioner, vs. PHILIPPINE VETERANS BANK, Bacolod City Branch, and the HON. COURT OF APPEALS, respondents.

G.R. No. 82782 | 1992-08-05

D E C I S I O N


DAVIDE, JR., J.:

May a public sale of real property held for the collection and satisfaction of a tax delinquency be attacked collaterally and may it be subsequently nullified in a proceeding where the taxing authority is not a party?

These are the core issues in this case.

From the decision of the respondent Court (Thirteenth Division) in C.A.-G.R. CV No. 12463 promulgated on 22 March 1988 1 and the pleadings of the parties, this Court finds the following factual and procedural antecedents sufficiently established:

As security for a loan of P290,000.00, Alicia Arnaldo, married to Fernando Arnaldo, mortgaged to the...