Payment of donor's tax before the death of Consuelo
In ruling that there had been no antedating or falsification of the subject Deeds of Donation, the Court of Appeals was also persuaded by the following evidence: (1) the finding that it was the deceased CONSUELO herself who paid the donor's tax of the properties subject of the donation, as evidenced by the Philippine Commercial and Industrial Bank (PCIB) check she issued to the Commissioner of the Bureau of Internal Revenue (BIR) on 9 October 1979, in the amount of P119,283.63, and (2) the testimony and certification dated 22 November 1979 of Jose Sebastian that the said documents...
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