Back

Collector of Internal Revenue vs. de Bautista

In re Intestate estate of the deceased Pedro Lim. THE COLLECTOR OF INTERNAL REVENUE, plaintiff-appellee, vs. PATROCINIO LIM DE BAUTISTA, administratrix-appellant.

G.R. No. 43690 | 1937-01-29

D E C I S I O N


IMPERIAL, J:

This is an appeal taken by the administratrix of the intestate estate of the deceased Pedro Lim from the resolution of the court of February 5, 1935, ordering her to pay to the Collector of Internal Revenue the sum of P5,173.02 as inheritance tax, plus the sum of P2,364.66 as accrued interest thereon at 12 per cent per annum from April 7, 1928, to July 5, 1932, besides the interest accruing from the latter date until paid and the compromise surcharge fixed at P10 by said official.

The facts of the case were stipulated by the parties as follows:

1. That the deceased Don Pedro Lim died intestate in the City...