Difference between revisions of "Court of Tax Appeals of the Philippines"

From Oldests and Lasts
Jump to navigation Jump to search
Line 123: Line 123:
|}
|}
=='''Roll of Justices'''==
=='''Roll of Justices'''==
 
see: [[List of justices of the Court of Tax Appeals|List of Justices of the Court of Appeals]]
==={{Wp|Presiding Justice of the Court of Tax Appeals|Presiding Judge/Justice}}===
 
===={{Wp|Presiding Justice of the Court of Appeals|Presiding Judge}} (June 16, 1954 - April 23, 2004)====
{| class="wikitable sortable"
|-
! rowspan="2" |Number
! rowspan="2" |Presiding Judge
! colspan="2" |Appointment
! rowspan="2" |Presiding Judge/Justice
! rowspan="2" |Term Ended
|-
!Date<br/>Appointed by
!Replacing
|-
|1
|{{Wp|Mariano Nable}}
|June 16, 1954<br/>{{Wp|Ramon Magsaysay|Magsaysay}}
| New seat
|First [[Presiding Justice of the Court of Tax Appeals|Presiding Judge]]
|January 1965
|-
|2
|{{Wp|Teofilo Reyes Jr.}}
|May 1965<br/>{{Wp|Diosdado Macapagal|Macapagal}}
|{{Wp|Mariano Nable|Nable}}
|''{{Wp|Roman Umali|Umali}} (Acting)''
|January 1966
|-
|3
|{{Wp|Roman Umali}}
|May 1966<br/>{{Wp|Ferdinand Marcos|Marcos Sr.}}
|{{Wp|Teofilo Reyes Jr.|T. Reyes Jr.}}
|Assumed office through Pres. {{Wp|Ferdinand Marcos|Marcos Sr.}}
|January 1976
|-
|4
|{{Wp|Amante Filler}}
|June 1980<br/>{{Wp|Ferdinand Marcos|Marcos Sr.}}
|{{Wp|Roman Umali|Umali}}
| rowspan="3" |''{{Wp|Constante Roaquin|Roaquin}} (Acting)''
|November 1990
|-
|5
|{{Wp|Alex Reyes}}
|November 1990<br/>{{Wp|Corazon Aquino|Aquino}}
|{{Wp|Amante Filler|Filler}}
|November 1991
|-
|6
|{{Wp|Ernesto Acosta}}
|March 1992<br/>{{Wp|Corazon Aquino|Aquino}}
|{{Wp|Alex Reyes|A. Reyes}}
|April 23, 2004
|}
 
===='''{{Wp|Presiding Justice of the Court of Appeals|Presiding Justice}} (since April 23, 2004)'''====
{| class="wikitable sortable"
|-
! rowspan="2" |Number
! rowspan="2" |Presiding Justice
! colspan="2" |Appointment
! rowspan="2" |Presiding Judge/Justice
! rowspan="2" |Term Ended
|-
!Datebr/>Appointed by
!Replacing
|-
|6
|{{Wp|Ernesto Acosta}}
|April 23, 2004<br/>{{Wp|Corazon Aquino|Aquino}}
|{{Wp|Alex Reyes|A. Reyes}}
|''{{Wp|Constante Roaquin|Roaquin}} (Acting)''
|December 21, 2012
|- bgcolor="#99FF99"
|'''7'''
|'''{{Wp|Roman Del Rosario}}'''
|'''March 13, 2013'''<br/>'''{{Wp|Benigno Aquino III|Aquino III}}'''
|'''{{Wp|Ernesto Acosta|Acosta}}'''
|'''''{{Wp|Juanito Castañeda Jr.|Castañeda Jr.}} (acting)'''''
|'''Incumbent'''
|}
 
==='''{{Wp|Associate Justice of the Court of Tax Appeals|Associate Judges and Justices}}'''===
====='''{{Wp|Associate Justice of the Court of Tax Appeals|Associate Judges}} (July 1954 - April 23, 2004)'''=====
{| class="wikitable sortable"
! rowspan="2" |Number
! rowspan="2" |Judges
! colspan="2" |Appointment
! rowspan="2" |Presiding Judge
! rowspan="2" |Term Ended
|-
!Date<br>Appointed by
! Replacing
|-
|1
|{{Wp|Augusto Luciano}}
|July 1954<br/>{{Wp|Ramon Magsaysay|Magsaysay}}
|New seat
| rowspan="2" |{{Wp|Mariano Nable|Nable}}
|March 1965
|-
|2
|{{Wp|Roman Umali}}
|August 1955<br/>{{Wp|Ramon Magsaysay|Magsaysay}}
|New seat
|May 1966
|-
|3
|{{Wp|Alejandro Alfurong}}
|June 1965<br/>{{Wp|Diosdado Macapagal|Macapagal}}
| {{Wp|Augusto Luciano|Luciano}}
|{{Wp|Teofilo Reyes Jr.|T. Reyes Jr.}}
|January 1966
|-
|4
|{{Wp|Estanislao Alvarez}}
|January 1966<br/>{{Wp|Ferdinand Marcos|Marcos Sr.}}
|{{Wp|Alejandro Alfurong|Alfurong}}
|''{{Wp|Roman Umali|Umali}} (Acting)''
|January 1976
|-
|5
|{{Wp|Ramon Avanceña (Tax Lawyer)|Ramon Avanceña}}
|May 1966<br/>{{Wp|Ferdinand Marcos|Marcos Sr.}}
|{{Wp|Roman Umali|Umali}}
|{{Wp|Roman Umali|Umali}}
|January 1976
|-
|7
|{{Wp|Amente Filler}}
|June 1976<br/>{{Wp|Ferdinand Marcos|Marcos Sr.}}
|{{Wp|Estanislao Alvarez|Alvarez}}
| rowspan="2" |Assumed office through Pres. {{Wp|Ferdinand Marcos|Marcos Sr.}}
| June 1980
|-
| 8
|{{Wp|Constante Roaquin}}
|June 1976<br/>{{Wp|Ferdinand Marcos|Marcos Sr.}}
|{{Wp|Ramon Avanceña (Tax Lawyer)|Avanceña}}
|May 1992
|-
|9
|{{Wp|Alex Reyes (judge)|Alex Reyes}}
|June 1980<br/>
{{Wp|Ferdinand Marcos|Marcos Sr.}}
|{{Wp|Amante Filler|Filler}}
|{{Wp|Amante Filler|Filler}}
|November 1990
|-
| 10
|{{Wp|Ernesto Acosta}}
| April 1991<br/>
{{Wp|Corazon Aquino|Aquino}}
|{{Wp|Alex Reyes|A. Reyes}}
|{{Wp|Alex Reyes (judge)|A. Reyes}}
|March 1992
|-
|11
|{{Wp|Manuel Gruba}}
|September 1992<br/>
{{Wp|Fidel V. Ramos|Ramos}}
|{{Wp|Ernesto Acosta|Acosta}}
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|June 1996
|-
|12
|{{Wp|Ramon De Veyra}}
|September 1992<br/>
{{Wp|Fidel V. Ramos|Ramos}}
|{{Wp|Constante Roaquin|Roaquin}}
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|February 2001
|-
|13
|{{Wp|Amancio Saga}}
|April 1997<br/>
{{Wp|Fidel V. Ramos|Ramos}}
|{{Wp|Manuel Gruba|Gruba}}
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|April 2001
|-
|14
|{{Wp|Juanito Castañeda Jr.}}
|October 1, 2001<br/>
{{Wp|Gloria Macapagal-Arroyo|Macapagal-Arroyo}}
|{{Wp|Ramon De Veyra|De Veyra}}
|{{Wp|Ernesto Acosta (judge)|Acosta}}
| April 23, 2004
|-
|15
|{{Wp|Lovell Bautista}}
|January 20, 2003<br/>
{{Wp|Gloria Macapagal-Arroyo|Macapagal-Arroyo}}
|{{Wp|Amancio Saga|Saga}}
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|April 23, 2004
|}
 
===='''{{Wp|Associate Justice the Court of Tax Appeals|Associate Justice}} (since April 23, 2004)'''====
{| class="wikitable sortable"
! rowspan="2" |Number
! rowspan="2" | Justices
! colspan="2" |Appointment
! rowspan="2" |Presiding Justice
! rowspan="2" |Term Ended
|-
!Date<br/>Appointed by
!Replacing
|-
|14
| {{Wp|Juanito Castañeda Jr.}}
| April 23, 2004<br/>{{Wp|Gloria Macapagal-Arroyo|Macapagal-Arroyo}}
| {{Wp|Ramon De Veyra|De Veyra}}
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|June 24, 2022
|-
|15
|{{Wp|Lovell Bautista}}
| April 23, 2004<br/>{{Wp|Gloria Macapagal-Arroyo|Macapagal-Arroyo}}
|{{Wp|Amancio Saga|Saga}}
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|August 14, 2018
|-
|16
|{{Wp|Erlinda Piñera-Uy|Erlinda P. Uy}}
|October 5, 2004<br/>{{Wp|Gloria Macapagal-Arroyo|Macapagal-Arroyo}}
|New seat
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|May 28, 2023
|-
|17
|{{Wp|Olga Palanca-Enriquez|Olga P. Enriquez}}
|October 29, 2004<br/>{{Wp|Gloria Macapagal-Arroyo|Macapagal-Arroyo}}
|New swat
| {{Wp|Ernesto Acosta (judge)|Acosta}}
| December 14, 2012
|-
|18
|{{Wp|Caesar Casanova}}
|November 3, 2004<br/>{{Wp|Gloria Macapagal-Arroyo|Macapagal-Arroyo}}
|New swat
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|September 9, 2018
|-
|19
|{{Wp|Cielito Mindaro-Grulla|Cielito M. Grulla}}
|November 27, 2009<br/>{{Wp|Gloria Macapagal-Arroyo|Macapagal-Arroyo}}
|New seat
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|June 17, 2020
|-
|20
|{{Wp|Esperanza Fabon-Victoriano|Esperanza F. Victoriano}}
|November 27, 2009<br/>{{Wp|Gloria Macapagal-Arroyo|Macapagal-Arroyo}}
|New seat
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|August 3, 2020
|-
|21
|{{Wp|Amelia Cotangco-Manalastas|Amelia C. Manalastas}}
|December 15, 2009
{{Wp|Gloria Macapagal-Arroyo|Macapagal-Arroyo}}
|New Seat
|{{Wp|Ernesto Acosta (judge)|Acosta}}
|September 11, 2016
|- bgcolor="#99FF99"
|'''22'''
|'''{{Wp|Maria Belen Ringpis-Liban|Maria Belen R. Liban}}'''
|'''May 29, 2013'''<br/>'''{{Wp|Benigno Aquino III|Aquino III}}'''
| {{Wp|Olga Palanca-Enriquez|Enriquez}}
|'''{{Wp|Roman Del Rosario|Del Rosario}}'''
|'''Incumbent'''
|- bgcolor="#99FF99"
|'''23'''
|'''{{Wp|Catherine Triumfante-Manahan|Catherine T. Manahan}}'''
|'''December 6, 2016'''<br/>'''{{Wp|Rodrigo Duterte|Duterte}}'''
|{{Wp|Amelia Cotangco-Manalastas|Manalastas}}
|'''{{Wp|Roman Del Rosario|Del Rosario}}'''
|'''Incumbent'''
|- bgcolor="#99FF99"
|'''24'''
|'''{{Wp|Jean Marie Bacorro-Villena|Jean Marie B. Villena}}'''
|'''July 12, 2019'''<br/>'''{{Wp|Rodrigo Duterte|Duterte}}'''
|'''{{Wp|Lovell Bautista|Bautista}}'''
|'''{{Wp|Roman Del Rosario|Del Rosario}}'''
|'''Incumbent'''
|- bgcolor="#99FF99"
|'''25'''
| '''{{Wp|Maria Rowena Modesto-San Pedro|Maria Rowena M. San Pedro}}'''
|'''July 12, 2019'''<br/>'''{{Wp|Rodrigo Duterte|Duterte}}'''
|{{Wp|Caesar Casanova|Casanova}}
|'''{{Wp|Roman Del Rosario|Del Rosario}}'''
|'''Incumbent'''
|- bgcolor="#99FF99"
|'''26'''
|'''{{Wp|Marian Ivy Reyes-Fajardo|Marian Ivy R. Fajardo}}'''
|'''August 27, 2021'''
'''{{Wp|Rodrigo Duterte|Duterte}}'''
|{{Wp|Cielito Mindaro-Grulla|Grulla}}
|'''{{Wp|Roman Del Rosario|Del Rosario}}'''
|'''Incumbent'''
|- bgcolor="#99FF99"
|'''27'''
|'''{{Wp|Lanee Cui-David|Lanie C. David}}'''
|'''November 24, 2021'''<br/>'''{{Wp|Rodrigo Duterte|Duterte}}'''
|'''{{Wp|Esperanza Fabon-Victoriano|Victoriano}}'''
|'''{{Wp|Roman Del Rosario|Del Rosario}}'''
|'''Incumbent'''
|- bgcolor="#99FF99"
|'''28'''
|'''{{Wp|Corazon Ferrer-Flores|Corazon F. Flores}}'''
|'''October 11, 2022'''<br/>'''{{Wp|Bongbong Marcos|Marcos Jr.}}'''
|'''{{Wp|Juanito Castañeda Jr.|Castañeda Jr.}}'''
|'''{{Wp|Roman Del Rosario|Del Rosario}}'''
|'''Incumbent'''
|-
|29
|
|
|'''{{Wp|Erlinda Piñera-Uy|Uy}}'''
|'''{{Wp|Roman Del Rosario|Del Rosario}}'''
|
|}
 
=='''The rule of seniority'''==
The Associate Justices of the Court are usually ordered according to the date of their appointment. There are no official ramifications as to this ranking, although the order determines the seating arrangement on the bench and is duly considered in all matters of protocol. Within the discretion of the Court, the ranking may also factor into the composition of the divisions of the Court.
 
The incumbent Justice with the earliest date of appointment is deemed the Senior Associate Justice. The Senior Associate Justice has no constitutional or statutory duties, but usually acts as Acting Presiding Justice during the absence of the Presiding Justice. The Senior Associate Justice is also usually designated as the chairperson of the second division of the Court.
 
The following became Senior Associate Justices in their tenure in the Court of Tax Appeals: {{Legend|#fcc|Appointed as [[Associate Justice of the Supreme Court of the Philippines|Supreme Court Associate Justice]]|text={{asterisk}}}} {{Legend|#f0f8ff|Appointed as [[Presiding Justice of the Court of Tax Appeals|CTA Presiding Justice]]|text={{asterisk}}}}
{| class="wikitable"
|- style="text-align:center" |
! rowspan="2" | No.!! rowspan="2" |Senior Associate Justice!! rowspan="2" |Date Appointed!! colspan="3" |Tenure
! rowspan="2" |Term Ended
|-
!Started
!Acting PJ
!Ended
|-
|1||{{Wp|Augusto Luciano}}||July 1955
||July 1955
|
| January 1965
|January 1965
|- bgcolor="#f0f8ff"
| rowspan="2" | 2|| rowspan="2" |{{Wp|Roman Umali}}*
| rowspan="2" |August 1955|| rowspan="2" |January 1965
|January 1965 - May 1965
| rowspan="2" |January 1966*
| rowspan="2" |January 1966
|-
|January1966 - May 1966
|-
|3||{{Wp|Estanislao Alvarez}}||January 1966||January 1966
|
|January 1976
|January 1976
|- bgcolor="#f0f8ff"
|4||{{Wp|Amante Filler}}*||June 1976||June 1976
|January 1976 - June 1980
|June 1980
|June 1980
|-
| rowspan="2" |5|| rowspan="2" |{{Wp|Constante Roaquin}}|| rowspan="2" |June 1976|| rowspan="2" |June 1980
|November 1990
| rowspan="2" |May 1992
| rowspan="2" |September 1992
|-
|November 1991 - March 1992
|-
|6||{{Wp|Manuel Gruba}}||September 1992||September 1992
|
|June 1996
|June 1996
|-
|7||{{Wp|Ramon De Veyra}}
|September 1992||June 1996
|
|February 2001
|February 2001
|-
|8||{{Wp|Amacio Saga}}||April 1997||February 2001
|
|April 2001
|April 2001
|-
|9||{{Wp|Juanito Castañeda Jr.}}||October 1, 2001||October 1, 2001
|December 21, 2012 - March 13, 2023
|June 24, 2022
|June 24, 2022
|-
|10
|{{Wp|Erlinda Piñera-Uy}}
|October 5, 2004
|June 24, 2022
|
|May 28, 2023
|May 28, 2023
|- bgcolor="#99FF99"
|'''11'''||'''{{Wp|Maria Belen Ringpis-Liban}}'''||'''May 29, 2013'''||'''May 28 2023'''
|
|'''''present'''''
|
|-
|}
=='''See also'''==
*[[Supreme Court of the Philippines]]
*[[Court of Appeals of the Philippines]]
*[[Sandiganbayan]]
*[[Philippines]]
*[[Political history of the Philippines]]
*[[Constitution of the Philippines]]
*[[List of Court Compositions of the Court of Tax Appeals]]
==References==
*[http://cta.judiciary.gov.ph/ The Official Website of The Court of Tax Appeals]
*[http://cta.judiciary.gov.ph/org_struc The Organizational Structure of The Court of Tax Appeals]
*[https://www.lawphil.net/statutes/repacts/ra1954/ra_1125_1954.html Republic Act 1125, An Act Creating the Court of Tax Appeals (CTA)]
*[https://www.lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html Republic Act 9282, An Act Expanding the Jurisdiction Of the Court of Tax Appeals (CTA)]
*[https://www.lawphil.net/statutes/repacts/ra2008/ra_9503_2008.html Republic Act 9503, An Act Enlarging The Organizational Structure of the Court of Tax Appeals (CTA)]  
;Notes
{{Reflist}}
==External links==
{{Commons category|Court of Tax Appeals of the Philippines}}
*[http://www.gov.ph/cat_justice/default.asp Philippines: Gov.Ph: About the Philippines] {{webarchive |url=https://web.archive.org/web/20061224230706/http://www.gov.ph/cat_justice/default.asp |date=December 24, 2006 }} – Justice category
*[https://web.archive.org/web/20061224230706/http://www.gov.ph/cat_justice/default.asp The Philippines Court of Tax Appeals] – Official website
*[http://jbc.judiciary.gov.ph/index.php/judiciary-book/appellate-courts/court-of-tax-appeals List of CTA Justices] {{webarchive |url=https://web.archive.org/web/20070208130215/http://jbc.judiciary.gov.ph/index.php/judiciary-book/appellate-courts/court-of-tax-appeals |date=February 8, 2007 }} – List of Justices of the CTA
{{notelist-lg}}


<references />
<references />

Revision as of 07:52, 27 July 2023

Court of Tax Appeals

The Court of Tax Appeals (Template:Lang-fil[1]) is the special court of limited jurisdiction, and has the same level with the Court of Appeals. The court consists of 8 Associate Justices and 1 Presiding Justice. The Court of Tax Appeals is located on Agham Road, Diliman, Quezon City in Metro Manila.

History

The Court of Tax Appeals was originally created by virtue of Republic Act. No. 1125 (R.A.1125) which was enacted on June 16, 1954, composed of three (3) Judges with Mariano B. Nable as the first Presiding Judge. With the passage of Republic Act Number 9282 (R.A. 9282) on April 23, 2004, the CTA became an appellate Court, equal in rank to the Court of Appeals. Under Section 1 of the new law, the Court is headed by a Presiding Justice and assisted by five (5) Associate Justices. They shall have the same qualifications, rank, category, salary, emoluments and other privileges, be subject to the same inhibitions and disqualifications and enjoy the same retirement and other benefits as those provided for under existing laws for the Presiding Justice and Associate Justices of the Court of Appeals. A decision of a division of the CTA may be appealed to the CTA en banc, and the latter's decision may further be appealed by verified petition for certiorari to the Supreme Court.

On June 16, 2019, the Court celebrated its 65th Founding Anniversary.

Expanded jurisdiction

On June 12, 2008, Republic Act Number 9503 (R.A. 9503) was enacted and took effect on July 5, 2008. This enlarged the organizational structure of the CTA by creating a Third Division and providing for three additional justices. Hence, the CTA is now composed of one Presiding Justice and eight Associate Justices. The CTA may sit en banc or in three divisions with each division consisting of three justices. The CTA, as one of the courts comprising the Philippine Judiciary, is under the supervision of the Supreme Court of the Philippines.

Previously, only decision, judgment, ruling or inaction of the Commissioner of Internal Revenue, the Commissioner of Customs, the Secretary of Finance, the Secretary of Trade and Industry, or the Secretary of Agriculture, involving the National Internal Revenue Code and the Tariff and Customs Code on civil matters are appealable to the Court of Tax Appeals. The expanded jurisdiction transferred to the CTA the jurisdiction of the Regional Trial Courts and the Court of Appeals over matters involving criminal violation and collection of revenues under the National Internal Revenue Code and Tariff and Customs Code. It also acquired jurisdiction over cases involving local and real property taxes which used to be with the Regional Trial Court and the Court of Appeals.

2008 organizational expansion

Gloria Macapagal Arroyo on June 12, 2008, signed into law Republic Act 9503 (An Act Enlarging the Organizational Structure of the Court of Tax Appeals, Amending for the Purpose Certain Sections of the Law Creating the Court of Tax Appeals, and for Other Purposes), which added three more members (and one more division) to the court. The new law was enacted "to expedite disposition of tax-evasion cases and increase revenues for government to fund social services, food, oil and education subsidies and infrastructure."[2]

Incumbent justices

The Court of Tax Appeals consists of a Presiding justice and eight associate justices. Among the current members of the Court, [[Erlinda Piñera-Uy|Maria Belen Ringpis-Liban]] is the longest-serving justice, with a tenure of 10 years, 359 days; the most recent justice to enter the court is [[Lanee Cui-David|Corazon Ferrer–Flores]], whose tenure began on October 11, 2022.

Justice

(Birth info)

Office Law School Appointing President Date of Appointment

Length of service

Date of Retirement (70 years old)[3] Replacing
Roman G. Del Rosario

(1955-10-08) October 8, 1955 (age 68)
Roman Garcia Del Rosario

Presiding Justice UP B. Aquino III March 13, 2013

(11 years, 69 days)

October 10, 2025 Acosta
Maria Belen Ringpis-Liban

( (1957-02-25) February 25, 1957 (age 67)
Maria Belen Ringpis

Senior Associate Justice UP B. Aquino III May 28, 2013

(10 years, 359 days)

February 25, 2027 Palanca-Enriquez
Catherine Manahan

(1956-01-02) January 2, 1956 (age 68)
Catherine Triumfante

Associate Justice UP Duterte December 8, 2016

(7 years, 165 days)

January 2, 2026 Cotangco-Manalastas
Jean Marie Bacorro-Villena

(1973-03-19) March 19, 1973 (age 51)
Jean Marie Alcantara Bacorro

Associate Justice Arellano July 12, 2019(4 years, 314 days) March 19, 2043 Bautista
Maria Rowena Modesto-San Pedro

(1964-08-21) August 21, 1964 (age 59)
Maria Rowena G. Modesto

Associate Justice UP August 21, 2034 Casanova
Marian Ivy Reyes-Fajardo

(1975-08-21) August 21, 1975 (age 48)
Marian Ivy Ferrer Reyes

Associate Justice Ateneo August 27, 2021

(2 years, 268 days)

August 21, 2045 Fabon-Victoriano
Lanee Cui-David

(1968-04-01) April 1, 1968 (age 56)
Lanee Sosong Cui

Associate Justice UE November 24, 2021

(2 years, 179 days)

April 1, 2038 Mindaro-Grulla
Corazon Ferrer–Flores

(1967-08-22) August 22, 1967 (age 56)
Corazon Gonzales Ferrer

Associate Justice UST Marcos Jr. October 11, 2022

(1 year, 223 days)

August 22, 2027 Castañeda Jr.
Piñera-Uy

Divisions

Role First Division Second Division Third Division
Chairperson R. Del Rosario M. Ringpis-Liban C. Manahan
Members M. Reyes-Fajardo
L. Cui-David 		J. Bacorro-Villena
C. Ferrer-Flores 		M. Modesto-San Pedro
C. Ferrer-Flores^

Roll of Justices

see: List of Justices of the Court of Appeals

  1. ↑ Template:Cite book
  2. ↑ Template:Cite web
  3. ↑ Template:Cite web
Retrieved from "https://oldestsandlasts.com/index.php?title=Court_of_Tax_Appeals_of_the_Philippines&oldid=1328"