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    Allison G. Gibbs vs. Government of The Philippine Islands, GR No. L-35694, December 23, 1933

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    Johnny Johnny Yes Papa Sins
    Allison and Eva Gibbs, married US citizens living in California, acquired land in the Philippines during their marriage, making it conjugal property. When Eva died intestate in 1929, Allison claimed he owned the land absolutely under California law. However, the Philippine register of deeds refused to transfer title without paying inheritance taxes. The court had to determine if Eva had a descendible interest in the land at her death that would be subject to inheritance taxes under Philippine law. The court held that while California law allowed Allison to inherit absolutely, Philippine law gave Eva an equal interest in any conjugal property from acquisition until her death, which was transmitted to her heirs by inheritance and therefore subject to taxes.

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    Allison G. Gibbs vs. Government of The Philippine Islands, GR No. L-35694, December 23, 1933

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    Johnny Johnny Yes Papa Sins
    82 views2 pages
    Allison and Eva Gibbs, married US citizens living in California, acquired land in the Philippines during their marriage, making it conjugal property. When Eva died intestate in 1929, Allison claimed he owned the land absolutely under California law. However, the Philippine register of deeds refused to transfer title without paying inheritance taxes. The court had to determine if Eva had a descendible interest in the land at her death that would be subject to inheritance taxes under Philippine law. The court held that while California law allowed Allison to inherit absolutely, Philippine law gave Eva an equal interest in any conjugal property from acquisition until her death, which was transmitted to her heirs by inheritance and therefore subject to taxes.

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    Allison and Eva Gibbs, married US citizens living in California, acquired land in the Philippines during their marriage, making it conjugal property. When Eva died intestate in 1929, Allison claimed he owned the land absolutely under California law. However, the Philippine register of deeds refused to transfer title without paying inheritance taxes. The court had to determine if Eva had a descendible interest in the land at her death that would be subject to inheritance taxes under Philippine law. The court held that while California law allowed Allison to inherit absolutely, Philippine law gave Eva an equal interest in any conjugal property from acquisition until her death, which was transmitted to her heirs by inheritance and therefore subject to taxes.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    82 views2 pages

    Allison G. Gibbs vs. Government of The Philippine Islands, GR No. L-35694, December 23, 1933

    Uploaded by

    Johnny Johnny Yes Papa Sins
    Allison and Eva Gibbs, married US citizens living in California, acquired land in the Philippines during their marriage, making it conjugal property. When Eva died intestate in 1929, Allison claimed he owned the land absolutely under California law. However, the Philippine register of deeds refused to transfer title without paying inheritance taxes. The court had to determine if Eva had a descendible interest in the land at her death that would be subject to inheritance taxes under Philippine law. The court held that while California law allowed Allison to inherit absolutely, Philippine law gave Eva an equal interest in any conjugal property from acquisition until her death, which was transmitted to her heirs by inheritance and therefore subject to taxes.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
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    Allison G. Gibbs vs. Government of the Philippine Islands, GR No.

    L-35694, December 23,


    1933

    FACTS:
    Allison D. Gibbs and his wife Eva Johnson Gibbs are both citizens of California and domiciled therein
    since their marriage in July 1906. There was no antenuptial marriage contract between the parties and
    during the existence their marriage the spouses acquired lands in the Philippine Islands, as conjugal
    property. On November 28, 1929, Mrs. Gibbs died and that in accordance with the law of California, the
    community property of spouses who are citizens of California, upon the death of the wife previous to
    that of the husband, belongs absolutely to the surviving husband without administration. In intestate
    proceedings, Allison D. Gibbs, on September 22, 1930, filed an ex parte petition.

    The court granted said petition and entered a decree adjudicating the said Allison D. Gibbs to be the sole
    and absolute owner of said lands, applying section 1401 of the Civil Code of California. When this decree
    presented to the Register of Deeds of Manila and demanded for the issuance of a Transfer Certificate of
    Title, it declined to accept as binding said decree of court and refused to register the transfer of title of
    the said conjugal property to Allison D. Gibbs, on the ground that the corresponding inheritance tax had
    not been paid. Thereupon, Allison filed in the said court a petition for an order requiring the said register
    of deeds "to issue the corresponding titles" to the petitioner without requiring previous payment of any
    inheritance tax.

    ISSUE: Whether or not Eva Gibbs, at the time of her death, is the owner of a descendible interest of the
    Properties above-mentioned

    HELD:

    Yes.

    The attention of the court has not been called to any law of California that incapacitates a married
    woman from acquiring or holding land in a foreign jurisdiction in accordance with the principle “lex rei
    sitae”.

    The Organic Act of the Philippine Islands or also known as the Jones Law, as regard the determination of
    private rights, grants practical autonomy to the Government of the Philippine Islands. This Government,
    therefore, may apply the principles and rules of private international law (Conflict of Laws) on the same
    footing as an organized territory or state of the United States.

    Under the provisions of the Civil Code and the jurisprudence prevailing here, the wife, upon the
    acquisition of any conjugal property, becomes immediately vested with an interest and title therein
    equal to that of her husband, subject to the power of management and disposition which the law vests
    in the husband. Immediately upon her death, if there are no obligations of the decedent, as it is true in
    the present case, her share in the conjugal property is transmitted to her heirs by succession.
    The wife of the appellee was, by the law of the Philippine Islands, vested a descendible interest, equal to
    that of her husband, in the Philippine lands, from the date of their acquisition to the date of her death.

    The descendible interest here in question in the lands aforesaid was transmitted to her heirs by virtue of
    inheritance and this transmission plainly falls within the language of Section 1536 of Article XI of Chapter
    40 of the Administrative Code which levies a tax on inheritances.

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