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Collection of Internal Revenue vs. Villegas

In re Estate of the deceased Diego de la Vi?a. THE COLLECTION OF INTERNAL REVENUE, petitioner-appellant, vs. ESPIRIDION VILLEGAS, administrator-appellee.

G.R. No. 33870 | 1932-02-23

D E C I S I O N


VILLA-REAL, J:

The Collector of Internal Revenue appealed to this court from the order of the Court of First Instance of Oriental Negros dated April 29, 1930, denying the motion filed by him in the proceedings In re testamentary estate of Diego de la Viña, praying that the administrator of said estate be ordered to pay to the Government the amount of P18,420.93 as income tax, and that should there be no funds available for this purpose, a sufficient portion of the estate be ordered sold, to satisfy said tax.
In support of the appeal, the appellant assigns the following alleged errors as committed by the trial...