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	GR No. 200454 2014-10-22	HOLY TRINITY REALTY v. VICTORIO DELA CRUZ BERSAMIN, J.
In Philippine National Bank v. Rabat,[43] the Court explained how this rule operates, thus: In his book, Mr. Justice Florenz D. Regalado commented on this section, thus:
	GR No. 181096 2013-03-06	RENO R. GONZALES v. CAMARINES SUR II ELECTRIC COOPERATIVE SERENO, C.J.
In this respect, petitioners obtained favorable judgment from the CA resulting in the affirmation of the RTC's ruling that, by virtue of a compromise agreement, petitioners were not liable for the old accountabilities of the unit. This Court notes that since this particular issue was not appealed by either petitioners or respondents, this matter is already considered settled and final between the parties.[12]
	GR No. 166869 2010-02-16	PHILIPPINE HAWK CORPORATION v. VIVIAN TAN LEE PERALTA, J.
Philippine National Bank v. Rabat[31] cited the book[32] of Justice Florenz D. Regalado to explain the section above, thus: In his book, Mr. Justice Florenz D. Regalado commented on this section, thus: