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    Vidal de Roces vs. Posadas (Case Digest)

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    Vince Leido
    1. Speranza Quaizon donated several parcels of land to Concepcion Vidal de Roces and Ilira Richards in 1925, who took possession. 2. Quaizon died a year later without heirs. In her will, she bequeathed P5,000 each to the donees. 3. After the estate distribution, but before the donees received their shares, the CTR ruled they must pay inheritance taxes on the donations.

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    Vidal de Roces vs. Posadas (Case Digest)

    Uploaded by

    Vince Leido
    2K views1 page
    1. Speranza Quaizon donated several parcels of land to Concepcion Vidal de Roces and Ilira Richards in 1925, who took possession. 2. Quaizon died a year later without heirs. In her will, she bequeathed P5,000 each to the donees. 3. After the estate distribution, but before the donees received their shares, the CTR ruled they must pay inheritance taxes on the donations.

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    1. Speranza Quaizon donated several parcels of land to Concepcion Vidal de Roces and Ilira Richards in 1925, who took possession. 2. Quaizon died a year later without heirs. In her will, she bequeathed P5,000 each to the donees. 3. After the estate distribution, but before the donees received their shares, the CTR ruled they must pay inheritance taxes on the donations.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
    2K views1 page

    Vidal de Roces vs. Posadas (Case Digest)

    Uploaded by

    Vince Leido
    1. Speranza Quaizon donated several parcels of land to Concepcion Vidal de Roces and Ilira Richards in 1925, who took possession. 2. Quaizon died a year later without heirs. In her will, she bequeathed P5,000 each to the donees. 3. After the estate distribution, but before the donees received their shares, the CTR ruled they must pay inheritance taxes on the donations.

    Copyright:

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    Download as DOC, PDF, TXT or read online from Scribd
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    Vidal de Roces v. Posadas G.R. No. 34937 March 13, 1933 Imperial, J.: Facts: 1.

    Sometime in 1925, plaintiffs Concepcion Vidal de Roces and her husband, as well as one l!ira Richards, recei!ed as donation se!eral parcels of land from speran"a #ua"on. #he$ too% possession of the lands thereafter and li%ewise obtained the respecti!e transfer certificates. 2.#he donor died a $ear after without lea!in& an$ forced heir. 'n her will, which was admitted to probate, she be(ueathed to each of the donees the sum of )5,***. +fter the distribution of the estate but before the deli!er$ of their shares, the C'R ,appellee- ruled that plaintiffs as donees and le&atees should pa$ inheritance ta.es. #he plaintiffs paid the ta.es under protest. /. C'R filed a demurrer on &round that the facts alle&ed were not sufficient to constitute a cause of action. #he court sustained the demurrer and ordered the amendment of the complaint but the appellants failed to do so. 0ence, the trial court dismissed the action on &round that plaintiffs, herein appellants, did not reall$ ha!e a ri&ht of action. 1. )laintiffs ,appellant- contend that Sec. 151* of the +dministrati!e Code does not include donation inter vivos and if it does, it is unconstitutional, null and !oid for !iolatin& S C. / of the 2ones 3aw ,pro!idin& that no law shall embrace more than one sub4ect and that the sub4ect should be e.pressed in its titles 5 that the 3e&islature has no authorit$ to ta. donationinter vivos5 finall$, that said pro!ision !iolates the rule on uniformit$ of ta.ation. 5. C'R howe!er contends that the word 6all &ifts6 refer clearl$ to donationinter vivos and cited the doctrine in Tuason v. Posadas. Issue: Whether or not the donations should e su !ected to inheritance ta" 7 S. Sec. 151* of the +dministrati!e Code clearl$ refers to those donation inter vivos that ta%e effect immediatel$ or durin& the lifetime of the donor, but made in consideration of the death of the decedent. #hose donations not made in contemplation of the decedent6s death are not included as it would be e(ui!alent to imposin& a direct ta. on propert$ and not on its transmission. #he phrase 6all &ifts6 as held in Tuason v. Posadas refers to &ifts inter vivos as the$ are considered as ad!ances in anticipation of inheritance since the$ are made in consideration of death.

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