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POSADAS
G.R. No. L-30885
Jan. 23, 1930
FACTS:
1. Esperanza Tuason made a donation inter vivos of
certain property to plaintiff Mariano Tuason.
Subsequently, she made another donation inter vivos
to Alfonso Tuason, the other plaintiff.
2. When she died, her judicial administratrix paid the
inheritance tax on these two bequests. Furthermore,
the defendant, Collector of Internal Revenue (CIR),
collected sums from the plaintiffs against their
opposition and over their protest as inheritance tax
upon the gifts inter vivos made to them.
3. Plaintiffs filed an action against the CIR for the
recovery of the amounts collected from them as
inheritance tax. The judgment on appeal ordered the
defendant to return the amount collected. The
defendant contends that law authorizes the collection
of these amounts as inheritance tax.
ISSUE: WON the donations should be subjected to inheritance
tax.
HELD: Yes. Judgment appealed from is REVERSED.
RATIO:
When the law (sec. 1540, Administrative Code) says
"all gifts," it refers to gifts inter vivos and.not mortis
causa. Both the letter and the spirit of the law leave no
room for any other construction. Such, clearly, is the
tenor of the language, which refers to donations that
took effect before the donor's death, and not to mortis
causa donations, which can only be made with the
formalities of a will, and can only take effect after the
donor's death.
RMFReyes
DISON v. POSADAS
G.R. No. L-36770
Nov. 4, 1932
FACTS:
1. Luis Dison filed a suit for recovery of an inheritance tax
paid under protest to Posadas, collector of internal
revenue.
2. On April 9, 1928, Felix Dison, plaintiffs father,
executed a deed of gift in favor of his only son,
transferring 22 tracts of land to the latter. Such
donation was formally acknowledged by the donor and
accepted by the plaintiff.
3. The petitioner alleged in his complaint that the tax is
illegal because he received the property, which is the
basis of the tax, from his father before his death by a
deed of gift inter vivos which was duly accepted and
registered few days before the death of his father.
ISSUE: WON section 1540 of the Administrative Code
subject the plaintiff-appellant to the payment of an
inheritance tax.
HELD: YES.
RATIO:
Section 1540 of the Administrative Code subjects the
plaintiff and appellant to the payment of the
inheritance tax upon the gift inter vivos he received
from his father and which really was an advancement
upon the inheritance he would be entitled to receive
upon the death of the donor.
Section 1540 of the Administrative Code does not tax
gifts per se, but only when those gifts are made to
those who shall prove to be the heirs, devisees,
legatees or donees mortis causa of the donor.
On appellants argument that he doesnt fall under the
definition of heirs in sec. 1540 because his father, in
his lifetime, had given all his property and left no
property to be inherited is fallacious. The expression in
section 1540 of the Administrative Code "those who,
after his death, shall prove to be his heirs" includes
RMFReyes
ZAPANTA v. POSADAS
G.R. No. L-29204
Dec. 29, 1928
FACTS:
1. Father Braulio Pineda died without any ascendants or
descendants leaving a will in which he instituted his
sister Irene Pineda as his sole heiress.
2. During his lifetime Father Braulio donated some of his
property to the six plaintiffs, his relatives, severally,
with the condition that some of them would pay him a
certain amount of rice, and others of money every
year, and with the express provision that failure to
fulfill this condition would revoke the donations ipso
facto. They were accepted during Father Braulio's
lifetime by every one of the donees.
3. CIR imposed upon the 6 plaintiffs separate inheritance
taxes on the donated properties in accordance with
section 1536 of the Administrative Code. Plaintiffs then
paid the CIR sum of money as inheritance tax under
protest and filed separate civil action.
4. The trial court held in these 6 cases held that the
donations made are donations inter vivos, and
therefore not subject to inheritance tax. Hence, this
appeal.
ISSUE: WON the donation made by the deceased was a
donation mortis causa, and thus imposes inheritance tax.
HELD: No. It was donation inter vivos, and therefor not
taxable.
RATIO:
The principal characteristics of a donation mortis
causa, which distinguish it essentially from a donation
inter vivos, are that in the former it is the donor's
RMFReyes