Back

Wells Fargo Bank & Union Trust Co. vs. Collector of Internal Revenue

WELLS FARGO BANK & UNION TRUST COMPANY, petitioner-appellant, vs. THE COLLECTOR OF INTERNAL REVENUE, respondent-appellee.

G.R. No. L-46720 | 1940-06-28

D E C I S I O N


MORAN, J:

An appeal from a declaratory judgment rendered by the Court of First Instance of Manila.

Birdie Lillian Eye, wife of Clyde Milton Eye, died on September 16, 1932, at Los Angeles, California, the place of her alleged last residence and domicile. Among the properties she left was her one-half conjugal share in 70,000 shares of stock in the Benguet Consolidated Mining Company, an anonymous partnership (sociedad anonima), organized and existing under the laws of the Philippines, with its principal office in the City of Manila. She left a will which was duly admitted to probate in California where her estate was...