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de la Vi?a, et al vs. Collector of Internal Revenue

In re estate of the deceased DIEGO DE LA VI?A. JOSE MA. DE LA VI?A Y DE LA ROSA, ex-administrator-appellant, contra THE COLLECTOR OF INTERNAL REVENUE, creditor-appellee.

G.R. No. 46242 | 1939-10-20

D E C I S I O N


VILLA-REAL, J:

This is an appeal taken by the ex-administrator, Dr. Jose Ma. de la Viña y de la Rosa, from the order of the Court of First Instance of Negros Oriental, the dispositive part of which reads:

"Wherefore, the Court reiterates the order of March 7, 1933, only in so far as the claim of the Insular Government is concerned, and orders the Administrator here into pay from whatever available fund of the estate of the deceased Diego de la Viña the sum of P18,420.93 with the corresponding legal interests from August 20, 1929 plus costs, to the Commonwealth of the Philippines.

"It is also ordered that...