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In Re: Patricio Ponferrada vs. Jose Conda

IN THE MATTER OF THE TESTATE ESTATE OF PATRICIO PONFERRADA, deceased. JOAQUIN CORDERO, administrator-appellee, vs. JOSE CONDA, in his capacity as Representative of the Commissioner of Internal Revenue, claimant-appellant.

G.R. No. L-22369 | 1966-10-15

D E C I S I O N 


SANCHEZ, J.: 

On September 18, 1953, a demand by letter was made on Patricio Ponferrada by the Bureau of Internal Revenue 1 for the payment of P3,805.88, covering forest charges for the period from November 2, 1946 to January 29, 1949. 2 Ponferrada made a partial payment of P262.37, 3 leaving a balance of P3,543.51. 

Ponferrada died on November 25, 1957. In the Testate Estate proceedings, 4 Joaquin Cordero was named Administrator. 

On July 29, 1959, the BIR, thru respondent Jose Conda, filed in the proceedings just mentioned a claim for the said sum of P3,543.51. The Administrator opposed. Ground:...