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Roman Catholic Archbishop of Caceres vs. Heirs of Manuel Abella

Roman Catholic Archbishop of Caceres, Petitioner, versus Heirs of Manuel Abella, represented by MERCEDES N. Abella, Respondents.

G.R. No. 143510 | 2005-11-23

D E C I S I O N 


AUSTRIA-MARTINEZ, J.: 

This resolves the petition for review on certiorari seeking to set aside the Decision[1] of the Court of Appeals (CA) dated February 4, 2000 denying the petition for review on certiorari in CA-G.R. SP No. 47747 and the Resolution dated May 29, 2000 denying petitioner's motion for reconsideration of the aforementioned decision. 

The property in dispute is a parcel of land with an area of one hectare located beside the Peñafrancia Basilica in Naga City. It is covered by Tax Declaration No. 004.1152 in the name of herein respondents, the heirs of Don Manuel I. Abella (respondents)....