G.R. No. 249098, 15 January 2020 Province of Pangasinan and Marilou E. Utanes, in Her Capacity As The Provincial Treasurer of Pangasinan, Petitioner Vs Team Sual Corporation
C.T.A. AC No. 209, 29 May 2020 San Miguel Foods, Inc., Petitioner Vs Office of The City Treasurer, City of Davao, Represented by Bella Linda N. Tanjili, City Treasurer, Respondent