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NOEL G. GUINTO, PETITIONER, VS. STO. NIÑO LONG-ZENY CONSIGNEE, ANGELO SALANGSANG, AND ZENAIDA SALANGSANG, RESPONDENTS

PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. GEMMA FLORANTE ADANA, ROLAND CUENCA GRIJALVO, FELIX ABELANO TIMSAN, EMMANUEL FORTUNO ENTERIA, AND JONATHAN KEE CARTAGENA, ACCUSED-APPELLANTS

RONALD S. ABRIGO, ANABELLA S. ALTUNA, RYAN JAMES V. AYSON, FLORENDO B. BATASIN, JR., LEONOR C. CLEOFAS, ALL OF WHOM WERE OFFICERS AND EMPLOYEES OF METROPOLITAN WATERWORKS AND SEWERAGE SYSTEM CORPORATE OFFICE [MWSS-CO], PETITIONERS, VS. COMMISSION ON AUDIT (COA)­COMMISSION PROPER; RUFINA S. LAQUINDANUM, DIRECTOR IV, CORPORATE GOVERNMENT SECTOR CLUSTER 3-PUBLIC UTILITIES; EYREN MARANAN­-YULDE, IN HER CAPACITY AS MWSS-CO RESIDENT COA AUDITOR; AND ANGELA B. BULOS, AUDIT TEAM LEADER, RESPONDENTS

COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. COURT OF TAX APPEALS SECOND DIVISION AND QL DEVELOPMENT, INC., RESPONDENTS

HEIRS OF JOSE DE LARA, SR., PETITIONERS, VS. RURAL BANK OF JAEN, INC., RESPONDENT

COLEGIO SAN AGUSTIN-BACOLOD AND/OR FR. FREDERICK C. COMENDADOR, PETITIONERS, VS. MELINDA M. MONTAÑO, RESPONDENT

HEROLD G. UBALDE, PETITIONER, VS. HON. CONCHITA C. MORALES, IN HER CAPACITY AS THE OMBUDSMAN, RESPONDENT

PEOPLE OF THE PHILIPPINES, PLAINTIFF-APPELLEE, VS. PAUL ANDERSON Y JEFFREY, ACCUSED-APPELLANT

MARTIN R. BUENAFLOR, PETITIONER, VS. FEDERATED DISTRIBUTORS, INC. AND PEOPLE OF THE PHILIPPINES, RESPONDENTS