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[22] Id. at 85-97, 101-113.
[23] Id. at 132-133.
[24] Id. at 149-150.
[25] Id. at 173-190.
[26] Roxas v. Tipon, G.R. Nos. 160641 & 160642, June 20, 2012, 674 SCRA 52, 62.
[27] Bank of the Philippine Islands v. Calanza, G.R. No. 180699, October 13, 2010,
633 SCRA 186, 193.
[28] Id.
[29] Heirs of Justice Reyes v. Court of Appeals, 392 Phil. 827, 843 (2000).
[30] Supra note 11, at 99-100.
[31] G.R. No. 180882, February 27, 2013, 692 SCRA 109.
[32] Id. at 122-125.
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