PHILIPPINE NATIONAL BANK, PETITIONER, VS. ELENITA V. ABELLO, MA. ELENA ELIZABETH A. FIDER, JONATHAN V. ABELLO, MANUEL V. ABELLO, JR. AND VINCENT EDWARD V. ABELLO, RESPONDENTS
AMANDO M. TETANGCO, JR., ARMANDO L. SURATOS, JUAN D. ZUNIGA, JR., ANTONIO A. BERNARDO, JR., VICTORIA C. BERCILES, TERESA T. MANGILA, AND MA. CECILIA N. MARTIN, PETITIONERS, VS. COMMISSION ON AUDIT, RESPONDENTS