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Republic vs. Yulo

REPUBLIC OF THE PHILIPPINES, Petitioner, versus KATRINA ISABEL SAMSON YULO, Respondent.

G.R. No. 166756 | 2008-10-10

R E S O L U T I O N


CORONA, J.:

This is a petition for review on certiorari[1] of the September 17, 2004 decision[2] and January 20, 2005 resolution[3] of the Court of Appeals (CA) in CA-G.R. CV No. 74248.

The spouses Santiago and Maria Samson were the owners of parcels of land covered by Tax Declaration Nos. 21671 (covering an area of 1,440 sq. m.) and 10353 (945 sq. m.) classified as unirrigated rice land and residential land, respectively,[4] located in Poblacion, Lingayen, Pangasinan.[5] After the death of the spouses, their heirs executed an "extrajudicial settlement and ratification of an absolute deed of sale" on March 24,...