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Republic Of The Phil. vs. Heirs Of Cesar Jalandoni, Et Al.122 Phil. 454

REPUBLIC OF THE PHILIPPINES, plaintiff-appellee, vs. HEIRS OF CESAR JALANDONI, ET AL., defendants-appellants.

G.R. No. L-18384 | 1965-09-20

D E C I S I O N 


BAUTISTA ANGELO, J.: 

Isabel Ledesma died intestate on June 23, 1948 leaving real properties situated in the provinces of Negros Occidental and Rizal and in the Cities of Manila and Baguio, and personal properties consisting of shares of stock in various domestic corporations. She left as heirs her husband Bernardino Jalandoni and three children, namely, Cesar, Angeles and Delfin, all surnamed Jalandoni. 

On November 19, 1948, Cesar Jalandoni, one of the heirs, filed an estate and inheritance tax return reporting the following: (1) that the real and personal properties owned by the deceased and her surviving...