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Marcos II vs. Court of Appeals
Marcos II vs. Court of Appeals
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SECOND DIVISION.
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premises
considered
judgment
is
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hereby
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Commissioner of Internal Revenue vs. Algue, Inc., et al., G.R. No. L28896,
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adjudication
to determine who are the7 heirs of the
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decedent the recognition of a natural child the status8 of a
woman claiming to be the legal wife of the decedent
the
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legality of disinheritance of an heir by the testator and
to
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pass upon the validity of a waiver of hereditary rights.
The pivotal question the court is tasked to resolve refers
to the authority of the Bureau of Internal Revenue to
collect by the summary remedy of levying upon, and sale of
real properties of the decedent, estate tax deficiencies,
without the cognition and authority of the court sitting in
probate over the supposed will of the deceased.
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Acebedo vs. Abesamis, G.R. No. 102380, 18 January 1993, 217 SCRA 186.
Reyes vs. Ysip, G.R. No. 7516, May 12, 1955, 97 Phil. 11.
Gaas vs. Fortich, G.R. No. 3154, Dec. 28, 1929, 54 Phil. 196.
Pecson vs. Mediavillo, G.R. No. 7890, September 29, 1914, 28 Phil. 81.
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question. One, by going after all the heirs and collecting from each
one of them the amount of the tax proportionate to the
inheritance received. Another remedy, pursuant to the lien
created by Section 315 of the Tax Code upon all property and
rights to property belong to the taxpayer for unpaid income tax, is
by subjecting said property of the estate which is in the hands of
an heir or transferee to the payment of the tax due the estate.
(Commissioner of Internal Revenue vs. Pineda, 21 SCRA 105,
September 15, 1967.)
February 16, 1929, 52 Phil. 805 Government vs. Pamintuan, G.R. No.
33139, October 11, 1930, 55 Phil. 13.
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the
assessment
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15Ibid.,
pp. 5758.
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G.R. No. 6741, January 31, 1956, 98 Phil. 290 CIR vs. Construction
Resources Asia, Inc., G.R. No. 98230, November 25, 1986, 145 SCRA 671
Sy Po vs. Court of Tax Appeals, et al., G.R. No. L81446, August 18, 1988,
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164 SCRA 524 CIR vs. Bohol Land Transportation Co., 58 O.G. 2407
(1960).
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______________
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Gutierrez vs. Villegas, G.R. No. L17117, July 31, 1963, 8 SCRA 527.
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De la Paz vs. Panis, G.R. No. 57023, June 22, 1995, 245 SCRA 242.
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Copyright2015CentralBookSupply,Inc.Allrightsreserved.
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