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SYSTRA PHILIPPINES v. CIR

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GR No. 146091
2008-07-28
MARIA PAZ V. NEPOMUCENO v. CITY OF SURIGAO
CORONA, J.
Moreover, petitioners cannot properly insist on the application of the CA decision in Spouses Mamerto Espina, Sr. and Flor Espina v. City of Ormoc.[13] A decision of the CA does not establish judicial precedent. A ruling of the CA on any question of law is not binding on this Court.[14] In fact, the Court may review, modify or reverse any such ruling of the CA.