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Republic Of The Phil. vs. Leonor De La Rama, Et Al.

REPUBLIC OF THE PHILIPPINES, plaintiff-appellant, vs. LEONOR DE LA RAMA, ET AL., respondents-appellees.

G.R. No. L-21108 | 1966-11-29

D E C I S I O N 


ZALDIVAR, J.: 

This is an appeal from the decision of the Court of First Instance of Manila, dated December 23, 1961, in its Civil Case No. 46494, dismissing the complaint of the Republic of the Philippines against the heirs of the late Esteban de la Rama for the collection of P56,032.50 as deficiency income tax, inclusive of 50% surcharge, for the year 1950. 

The estate of the late Esteban de la Rama was the subject of Special Proceedings No. 401 of the Court of First Instance of Iloilo. The executor-administrator, Eliseo Hervas, filed on March 12, 1951, income tax returns of the estate corresponding to the...