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Collector of Internal Revenue vs. Antonio Prieto, Et Al.

COLLECTOR OF INTERNAL REVENUE, petitioner, vs. ANTONIO PRIETO, ET AL., respondents.

G.R. No. L-11976 | 1961-08-29

D E C I S I O N 


DIZON, J.: 

From the stipulation of facts and some documents submitted as evidence by the parties it appears that Doña Teresa Tuason y de la Paz died in Manila on March 9, 1951 leaving a last will and testament, subsequently admitted to probate in the Court of First Instance of said city (Civil Case No. 13447). It provided that, with the exception of five specific legacies amounting to P80,800, all her property be distributed in equal shares among 14 heirs, respondents Antonio, Benito and Mauro, all surnamed Prieto, being amongst them. 

On February 14, 1952 the probate court approved the project of partition...