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Domingo vs. Garlitos 118 Phil. 456 or 8 SCRA 443

MELECIO R. DOMINGO, as Commissioner of Internal Revenue, petitioner, vs. HON. LORENZO C. GARLITOS, in his capacity as Judge of the Court of First Instance of Leyte, and SIMEONA K. PRICE, as administratrix of the Intestate Estate of the late Walter Scott Price, respondents.

G.R. No. L-18994 | 1963-06-29

D E C I S I O N

LABRADOR, J.:

This is a petition for certiorari and mandamus against the Judge of the Court of First Instance of Leyte, Hon. Lorenzo C. Garlitos, presiding, seeking to annul certain orders of the court and for an order in this Court directing the respondent court below to execute the judgment in favor of the Government against the estate of Walter Scott Price for internal revenue taxes.

It appears that in Melecio R. Domingo vs. Hon. Judge S. C. Moscoso, 106 Phil., 1138, this Court declared as final and executory the order for the payment by the estate of the estate and inheritance taxes, charges and penalties amounting to...