FACTS: Petitioner Bank of America NT & SA (BANTSA) is an international banking and financing institution duly licensed to do business in the Philippines, organized and existing under and by virtue of the laws of the State of California, USA, while private respondent American Realty Corporation (ARC) is a domestic corporation. Bank of America International… Read More Doctrine of Processual Presumption BANK OF AMERICA vs. AMERICAN REALTY CORP. & CA G.R. No. 133876. December 29, 1999