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Dizon vs. Posadas

LUIS W. DISON, plaintiff-appellant, vs. JUAN POSADAS, Jr., Collector of Internal Revenue, defendant-appellant.

G.R. No. 36770 | 1932-11-04

D E C I S I O N


BUTTE, J:

This is an appeal from the decision of the Court of First Instance of Pampanga in favor of the defendant Juan Posadas, jr., Collector of Internal Revenue, in a suit filed by the plaintiff, Luis W. Dison, for the recovery of an inheritance tax in the sum of P2,808.73 paid under protest. The petitioner alleged in his complaint that the tax is illegal because he received the property, which is the basis of the tax, from his father before his death by a deed of gift inter vivos which was duly accepted and registered before the death of his father. The defendant answered with a general denial and with a...