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Umali vs Guingona 305 SCRA 533

OSMUNDO G. UMALI, petitioner, vs. EXECUTIVE SECRETARY TEOFISTO T. GUINGONA JR., CHAIRMAN, PRESIDENTIAL COMMISSION AGAINST GRAFT AND CORRUPTION, THE SECRETARY OF FINANCE, AND THE COMMISSIONER OF INTERNAL REVENUE, respondents.

G.R. No. 131124 | 1999-03-29

R E S O L U T I O N

PURISIMA, J.:

At bar is a petition for review under Rule 45 of the Revised Rules of Court assailing the decision of the Court of Appeals dated April 8, 1997, which set aside the Amended Decision dated December 13, 1995 of the Regional Trial Court of Makati in Civil Case No. 94-3079, and dismissed the petition for Certiorari, Prohibition and Injunction brought by petitioner against the respondents. 

The antecedent facts leading to the filing of the present petition are as follows:

On October 27, 1993, petitioner Osmundo Umali was appointed Regional Director of the Bureau of Internal Revenue by the then President Fidel...