Back

Collector of Internal Revenue (CIR) vs. Douglas Fisher 1 SCRA 93

THE COLLECTOR OF INTERNAL REVENUE, petitioner, vs. DOUGLAS FISHER and BETTINA FISHER, and THE COURT OF TAX APPEALS, respondents.

G.R. No. L-11622 | 1961-01-28

D E C I S I O N

BARRERA, J.:

This case relates to the determination and settlement of the hereditary estate left by the deceased Walter G. Stevenson, and the laws applicable thereto.

Walter G. Stevenson (born in the Philippines on August 9, 1874 of British parents and married in the City of Manila on January 23,1909 to Beatrice Mauricia Stevenson, another British subject) died on February 22, 1951 in San Francisco, California, U.S.A., whereto he and his wife moved and established their permanent residence since May 10, 1945. In his will executed in San Francisco on May 22,1947, and which was duly probated in the Superior Court of California...