Decision
Revenue v. Pineda
G.R. No. L-22734 · 1967-09-15 · J.P, J. · LawPhil
COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. MANUEL B. PINEDA, as one of the heirs of deceased ATANASIO PINEDA, respondent. Office of the Solicitor General for petitioner. Manuel B. Pineda for and in his own behalf as respondent. BENGZON
J.P., J.:
On May 23, 1945 Atanasio Pineda died, survived by his wife, Felicisima Bagtas, and 15 children, the eldest of whom is Manuel B. Pineda, a lawyer. Estate proceedings were had in the Court of First Instance of Manila (Case No. 71129) wherein the surviving widow was appointed administratrix. The estate was divided among and awarded to the heirs and the proceedings terminated on June 8, 1948.
Manuel B. Pineda's share amounted to about P2,500.00. After the estate proceedings were closed, the Bureau of Internal Revenue investigated the income tax liability of the estate for the years 1945, 1946, 1947 and 1948 and it found that the corresponding income tax returns were not filed. Thereupon, the representative of the Collector of Internal Revenue filed said returns for the estate on the basis of information and data obtained from the aforesaid estate proceedings and issued an assessment for the following: 1.
Deficiency income tax 1945 P135.83 1946 436.95 1947 1,206.91 P1,779.69 Add: 5% surcharge 88.98 1% monthly interest from November 30, 1953 to April 15, 1957 720.77 Compromise for late filing 80.00 Compromise for late payment 40.00 Total amount due