Decision

Zaballero v. Revenue

G.R. No. 47080 · 1940-06-27 · MORAN, J. · LawPhil

VALENTA ZABALLERO, ET AL., plaintiffs-appellants, vs. THE COLLECTOR OF INTERNAL REVENUE, defendant-appellant. Godofredo Reyes for plaintiffs-appellants. Office of the Solicitor-General Tuason for defendant-appellant

MORAN, J.:

This is an action brought by the heirs and legatee of the deceased, Florentino Zaballero, against the Collector of Internal Revenue for the recovery of inheritance tax paid under protest. Both parties appealed from the judgment rendered by the trial court. Florentino Zaballero died in Lucena.

Tayabas, on May 18, 1932, leaving a will which was later admitted probated. The probate proceedings were instituted on July 5, 1932, or within six months after the testator's death. Liquidation was made and on May 29, 1935, schedule of petition was presented, which was approved on August 8, 1935, or more than three years after the probate proceedings were instituted.

On August 21, 1935, or within thirty days after the partition was approved, the administratrices, who were the two daughters of the deceased, filed an inheritance tax return with the Collector of Internal Revenue. This officer ruled that, as the administratrices failed to file the return within eighteen months following the commencement of the probate proceedings, they have violated subdivision (b) of section 1544 of the Administrative Code, as amended by section 3 Act No. 3606. Accordingly, he assessed the tax and imposed penalties in the following manner: Tax on the portion of Valenta Zaballero .

. . .

. P2,996.66 Tax on the share of Teofila Zaballero . .

. . .

. . 2,996.66 Tax on the share of legatee Ramon Lavarez .

. . .

77.10 P6,070.42 Interests at 12 per cent per annum . . .

. . .

1,220.15 Fine . . .

. . .

10.00 Surcharge of 25 per cent . . .

. . .

1,517.61 P2,747.76 Grand total . . .

. . .

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