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Collector of Internal Revenue vs Campos Rueda 42 SCRA 23 [ RESOLUTION ]

THE COLLECTOR OF INTERNAL REVENUE, petitioner, vs. ANTONIO CAMPOS RUEDA, respondent. [ RESOLUTION ]

G.R. No. L-13250 | 1962-05-30

R E S O L U T I O N 

PAREDES, J.: 

Doña Maria de la Estrella Soriano Vda. de Cerdeira, (Maria Cerdeira, for short), died in Tangier, (North Africa), on January 2, 1955. At the time of her demise, she was married to a Spanish Citizen and a permanent resident of Tangier from 1931 up to her death, on January 2, 1955. She left properties in Tangier as well as in the Philippines. Among the properties in the Philippines are several parcels of land and many shares of stock, accounts receivable and other intangible personal properties. The real estate situated in the Philippines had a market value of P1,109,483.50 and her personal...