Bibby Viuda de Padilla v. Meer

Republic of the Philippines
SUPREME COURT
Manila

EN BANC

G.R. No. L-47127             April 25, 1941

ISABEL BIBBY VIUDA DE PADILLA, demandante-apelada;
CONCEPCION PATERNO VIUDA DE PADILLA, tercerista-apelada,
vs.
BIBIANO L. MEER, como Administrador de Rentas Internas, demandado-apelante.

El Procurador General Sr. Ozaeta y el Fiscal Auxiliar Sr. Kapunan, Jr., en representacion del apelante.
D. Ambrosio Padilla en representacion de la demandentey apelada.
Don P. J. Dayrit en representacion de la tercerista yapelada.

HORRILLENO, J.:

Esta ante Nos este asunto por no discutirse en el sino una cuestion puramente de derecho. Se trata de la devolucion del recargo de impuesto sobre herencia. Es demandante Isabel Bibby Vda. de impuesto sobre herencia. Es demandante Isabel Bibby Vda. de Padilla, y tercerista Concepcion Paterno Vda. de Padilla, siendo demandado Bibiano L. Meer, como Administrador de Rentas Internas. Las partes presentaron al Juzgado de Primera Instancia de Manila, ante el cual se sometio el asunto, antes de la vista del mismo, el siguiente convenio de hechos:

Come now the parties in the above entitled case through their respective counsel and to his Honorable Court respectfully submit the following stipulation of facts:

I. That on February 14, 1934, Dr. Narciso A. Padilla died in the City of Manila.

II. That on March 12, 1934, two (2) documents, each purporting to be the last will and testament of the said deceased, were presented for probate in the Court of First Instance of Manila under cases Nos. 56058 and 56063.

III. That the said two cases were jointly heard and on April 12, 1934, Doña Concepcion Vda. de Padilla took her oath of office as special administratrix of the estate of the deceased.

IV. That on March 30, 1935, the Courrt of First Instance of Manila legalized the will dated December Isabel Vda. de Padilla was instituted as universal heiress of the properties of the deceased.

V. That on January 8, 1936, the Committee on Claims and Appraisals submitted its final report to the court, appraising the value of the estate of the deceased at P261,713.

VI. That on August 23, 1937, the defendant Collector of Internal Revenue filed an inheritance tax return of the estate of the deceased based on the forementioned report of the Committee on Claims and Appraisals, dated January 8, 1936, and on several previous inventories filed in the record of this case, copies of which documents were furnished the representative of the Collector of Internal Revenue, Mr. N.S. Amorato Patrocinio Dayrit in representation of the special administratrix. This assessment is commputed on the amount of P134,949.61 as the net inventoried value of the eatate. A certified copy of the inheritance tax is hereto attached as Appendix "A".

VII. That on August 27, 1937, the Collection of Internal Revenue served upon the special administratrix, Doña Concepcion Vda. de Padilla, Inheritance Tax Assessment Notice No. 22552, demanding payment on or before September 26, 1937, of the inheritance tax in the amount of P8,693.09 and P20 as compromise fee. Of this amount, the sum of P1,6254.15 constitutes the accrued interest collected for the period from September 13, 1935, the supposed beginning of the delinquency, up to August 27, 1937. A certified copy of said assessment notice is hereto attached as Appendix "B".

VIII. That on September 13, 1937, the attorney for the special administratrix sent a memorandum letter addresses to the Collector of Internal Revenue, copy of which is hereto attached as Appendix "C".

IV. That in October 16, 1937, counsel for the special administratrix on behalf of the heirs of Narciso A. Padilla, paid to the office of the City Treasurer, Manila, under protest, the full amount of P8,713.09 demanded in the assessment notice Appendix "B".

X. That on October 16, 1937, counsel for the special administratrix sent another letter to the Collector of Internal Revenue requesting a ruling on his protest and asked for the refund of the interest and compromise fee collected amounting to P1,674.15. Copy of said letter is hereto attached as Appendix "D".

XI. That on October 19, 1937, the Collector of Internal Revenue, in replying to the said letter (Appendix "D"), overruled the protest and denied the refund of the amount stated. The letter of the Collector of Internal Revenue is attached hereto as Appendix "E".

VIII. That on May 5, 1939, a request for reconsideration of the decision contained in the letter of the Collector of Internal Revenue dated October 19, 1937, attached hereto as Appendix "E", together with an accompanying memorandum, was sent by the attorney of the special administratrix addressed to the Collector of Internal Revenue. A copy of said letter of May 5, 1939, is hereto attached as Appendix 'F' and the memorandum, as Appendix "F-1".

XIV. That on May 6, 1939, Attorney Ambrosio Padilla, in representation of the plaintiff herein, wrote a letter to the Collector of Internal Revenue, copy of which is hereto attached as Appendix "G".

XV. That on May 23, 1939, the Collector of Internal Revenue sent a letter to the attorney of the special administratrix denying the motion for reconsideration for the reasons therein stated, the original of which letter is attached hereto as Appendix "H".

XVI. It is likewise agreed and stipulated by the parties that Inheritance Tax Assessment Notice No. 22552 (Appendix "B"), dated August 27, 1937, is the first and only assessment notice served upon the special administratrix by the Collector of Internal Revenue, and that from the testamentary proceedings were instituted (March 12, 1934), up to the present date, no project or schedule of partition has as yet been presented or submitted to the Court of First Instance of Manila and none has been acted upon by said court.

Wherefore, the parties pray that judgment be rendered in this case in accordance with the above stipulation of facts and the law applicable to the matter.

Manila, September 13, 1939.

(Sgd.) "ROMAN OZAETA       "Solicitor-General       Counsel for Defendant "RUPERTO KAPUNAN, JR.       "Assistant Attorney       "Counsel for Defendant "AMBROSIO PADILLA       "Attorney for the Plaintiff       "317 P. Samanillo Building       "Attorney for Intervenor       "401 Cu Unjieng Building".