Guide to Foreign and International Legal Citations - New York ...

3.2.2 Court of Appeals
Cite Court of Appeals cases published in the Official Gazette by name of the parties, docket
number, date of decision, and the Official Gazette by volume, abbreviated title, first page of the
case, and month and year of publication (in parentheses):
Manila Electric Co. v. Allarde, C.A.-SP No. 11850, May 15, 1987, 86 O.G. 3447 (May,
1990).
Caliboso v. Bueno, C.A.-G.R. No. 20401-R, April 8, 1960.
3.3 Other courts
3.3.1 Sandiganbayan
Cite Sandiganbayan cases by name of the parties, case type, case number, date of decision, and
the reporter in which the case is published (“Sandiganbayan Rep.”) by volume, abbreviated title,
first page of the case, and year of publication (in parentheses):
People v. Sabarre, Sandiganbayan Crim. Case No. 001, December 12, 1979, 1
Sandiganbayan Rep. 305 (1979).
3.3.2 Court of Tax Appeals
Cite Court of Tax Appeals cases by name of the parties, “CTA Case No.”, case number, and date
of decision:
Abad v. Commissioner of Internal Revenue, CTA Case No. 717, June 4, 1963.
3.3.3 Regional Courts
Cite Regional Court cases by names of the parties, abbreviated name of the court, location and
branch number (in parentheses), type of case, case number, and date of the decision:
People v. Johnson, RTC (San Jose, Occidental Mindoro, Br. 45) Crim. Case R-1681,
August 6, 1984.
Shell Distribution Co., Inc. v. Balmaceda, MTC (Manila, Br. X) Civil Case No. 59563, July
20, 1982.
The abbreviations of regional courts are:
Regional Trial Courts (RTC)
Metropolitan Trial Courts
Municipal Trial Courts (MTC)
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