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=== Philippines === {{main|Court of Appeals of the Philippines}} The Court of Appeals of the Philippines is the principal intermediate appellate court of that country. The Court of Appeals is primarily found in [[Manila]], with three divisions each in [[Cebu City]] and [[Cagayan de Oro]]. Other appellate courts include the [[Sandiganbayan]] for cases involving graft and corruption, and the [[Court of Tax Appeals]] for cases involving tax. Appeals from all three appellate courts are to the [[Supreme Court of the Philippines|Supreme Court]].
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