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THIRD DIVISION

G.R. No. 90639 February 21, 1990

TESTATE ESTATE OF CONCORDIA T. LIM, Plaintiff-Appellant, v. CITY OF MANILA, JESUS I. CALLEJA, in his capacity as City Treasurer of Manila, NICOLAS CATIIL, in his capacity as City Assessor of Manila, and/or GOVERNMENT SERVICE INSURANCE SYSTEM, defendants-appellees.