Dison v. Posadas
Dison v Posadas, Jr. | GR No. L-36770 | November 4, 1932
FACTS:
Luis Dison, son of decedent, received from his father before his death by a deed of gift inter vivos property which was duly accepted and registered before the death of his father. Dison filed suit for recovery of the inheritance tax amounting to P2,808.73 he paid under protest.
ISSUE:
Does Section 1540 of the Administrative Code subject to plaintiff-appellant to the payment of an inheritance tax?
RULING:
Yes. The facts warrant the inference that the transfer was an advance upon the inheritance that the donee as the sole and forced heir of the donor, would be entitled to receive upon the death of the donor. Section 1540 plainly 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.
FACTS:
Luis Dison, son of decedent, received from his father before his death by a deed of gift inter vivos property which was duly accepted and registered before the death of his father. Dison filed suit for recovery of the inheritance tax amounting to P2,808.73 he paid under protest.
ISSUE:
Does Section 1540 of the Administrative Code subject to plaintiff-appellant to the payment of an inheritance tax?
RULING:
Yes. The facts warrant the inference that the transfer was an advance upon the inheritance that the donee as the sole and forced heir of the donor, would be entitled to receive upon the death of the donor. Section 1540 plainly 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.
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