• in hi s

0

X• • • •

AEPU.BLrC OP' THE PHILIPPINES COUH.T OF TAX APPEAL.~

1, Nt ..A

t ~~ •• r ,~~-t 0

- v r u -T L

espon nt.

----. -... - - .. X

respond nt , on ne , 1 2. iss ed an ~ state n In•

er t nc fax ••••• nt otice , xh ( . • rec. , . . ndln th pa ent of th t 1 0

. 4 .12. ite !z d ollowsa

E t X • • • • • • • • • • • • • 1 , 345.4 .

nc t x: n staci Deip n • 0 lo Deiparlne ••••

Juan it n el• •••••

• • • • • • • • • •

• • • • • • I

~

• • •

• Ju it

elea D

rov.tnc 1a1

•n t • est at f

t • a !

uguat 14, 1

•••••• nt

• ayunt

foll ·~

• 264

"" 2 -

ticul y , on June • 19~2.

A r ls r f the Q c & d tr

t t , thru

t ac: , ar e , a ti

r t X

1 t

of c tur. • • • sued n t t rit

1 it (p. rec . )

f t t 1 u f 16, 78. 9 •

1, 9 . 91

7 .37

•••••••••••••••••••••••••• x ..

• ••••• •••••••

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••••••• •••••••• ••••• ••

••• •••• ••• • •• • •

te

• •••

•••••••••••••••

1 2. 3

, 13. 7

L ••••••••••••••••••••••••••

•••••• •• • •• •• • • • ••

624

ten z d

z

he

r t

or

•

X

1

• 2

pet tion r p ot at e a lnat • econd

• tat inh r t ce ss nt . In let er

d t • er 6, 195 • xhi t G (p. 98 r ec:. ) •

h in f or th rea ond n o. ulo !par w 0

wa d ap r in t X n fil y

hi • nft 1 r

t o t te ln truth an n ct l

son ot n ith h d c n

1p in. t n t r r -

c n• "d r tio 0 th t ce t x

ss nt hich s d on c n t x r ..

t urn d at th • h n

t t

un th 0 1 • .12.

r , xhi t 1 r . ) t

c • n1 t1tlo

r r

l u y of t

tr n ec i•

r nt f o • p of

• r a fer X n-

cr s 1 tU

1 , ......... ... . 777 •

• •••••••••••• ••

•••• • •••••••• •••• • •• •• ••• • 2 , 72. 01

· 625

•

. -t (pp. 1- 2

anlt An l r n n u a , n( er lett r ,

Exbll> t 12- ( p • • m c. ) to c 1

nt F 1 d ed

epte 19~ , • t• t • • t t f t e c

1 to y th

taa eorr g to str n :r unt to ,41 . 1

• preacr S ct on ( ) rox Code •

0 1 to cld • r r •

1c a on of f ct , .not

1• a 1• ft

of

~·t• X cr n r c ion

o.r (e ) of • f ne nt t t tion

ln ppox- t

lo & f

tl

• f 1 • • ourt lrt 0

the last lll • les -

a &D. of t • :19 • for rec alct.rat ••i or r

Juanita f • voluntarily w t tion une •

627

,

( -

or:.c:rs Ia -C.T. A. E • 264

- 6 -

( xhib t E) . The or or of th probat court , xhi.bi't

C , declarin to ulo Deiparinc to e a l g "timet• son

of th deceas B atr z n les D ~ par · n egott n ~/

her pouae, th pet ton r re·n, has no co final,

no ~p~eal th r to hav ng been

ter• t•d parti s .

by any of th in-

In addition, the pot itioner pr

entary evi dence , xh bit J-1 p. 96

nt d as docu•

c.) • tch

is a photo; rap f ir . c 0

0 ip rine , ia ued on July 21 , 1

gistr of th .un ·cip lity of

yth C 'vil -• (n ity of c ou)

c.oo. hi I h of tt irth c rtific t ~ w

au i o vic .c t r t was .,houn t t ~atis-

f ctio. o his

4 , a) , ul 2

r that t or! n

itt

irth appe ring i, th

proof of f lt tlo of

l of ourt) and th

tion on t rt o

ivil e 1 t r

1 i t i t h 1 •

lost c .

s

pon-

of . t

in t Offic

d lt 0

ce s d otr z

·p rin •

· xhibit J'-1 ,

of t 1v 1

th r cord of

uff ci nt

nd c rt nly,

the record o th appearing in the recora$ o t e Civil

egistrar of the n1e tpal1ty of bu , e , or a cer-

., 62

D .r .. • 264

t1f1e copy th reof , as n the case at · ar, 1s the

beat avid nee to abo n prove the aterntty ancV r

paternity of o ulo alp~rin • hat as en ade

ev!de ee y law, thia Court u t cone1d r.

A rega.rds th o o l Dei•

parine. it is wor hy to etat t t To •• erilles.

who i• now 73 years old, waa present• •• wltneaa

for the petitioner. t s ff.e that

n1c:1pal urer o C • e fr 1912 to 1934J

t. ~ •• such nlctpal treasurer he sa the original

of h irth certificate o • lo Dei r •J t at he

sl ne th or gin l of th a id blrt c r ~ · !e t '

o~o ra h o his al ature ppeara. on

xhlb t J•l.

• 0 ca • a law Z' co • gr ate

0 wit u of In ernal .. venue • 1 7 t e re en , waa also pr ..

a en ted y t tit on r •• a wit ••• e tea 1

tt'at • a to 1nveet1~ate e ata • nd i n-

eritanc t X 11 11ty Ot t 8 8 t t etrlz

A •1•• Delpar • n bet: helrSf t at f.n • c: rse of

hia invest! atlon, be aaw a ex 1n t

the birth certificate of o lo elparin •

ri in 1 of

d o ·n

the same to be enuine; a th t 1n h report to t e

collector of In • nal venue, xbi it L (p. 24 r c. }

• c;onsl ere lo eip 1ne s • son of he dec ased

The petitioner also au l tta ii oc nt ry

proof to support his cl& that eip in i

629

• r .• E • 264

- 8 -

the on of hi if • h l

p ine, h1 o tax

for e ar l • 1 nd 1

In all t co t )( ur • .... • to ppear the on o

h1a decease wife,

In t on, the et1t on r

••t 1 ve t t

a d h continu

f 1 chll o -c c

630

ele Dei-

1b ts u. V an

p 1n

t'tioner with

t St U&

ria n 1

• .A. ' • 264

• •

lltr Deiparine iv f.rth to a aby boy

who w on ehriStf: d as 0 lo D 1p ·n J th t

aC po ook e of lo hen

the 1 tte.r wa still ehll 1 t h t Or. Ce r E loteo

1 t he apt1s 1 odf ther of o ulo Delp r n , t

sponsor of th l tter'• arria e, nd the bapt al

o • 11er of o lo Ooip n •s son, nd that hey

oth •

ooc1.

o lo Detpar ne r ow fro ch11 h to an-

an

Ar. st t

lo

ov , oth Dr. n t c L. P r

ne too· t tnes stand. Dr.

t

tate

e1par1

lp r , the p tit1on h r · nd

late atr !z An

nd un lata a 1• te

on th f

n •

th t 0 0

1 t

ngel a Dei ri oct r o

trlz

t

• wi e

tha

sent n

1 tt r

!lot o nd

lo eip rine

o ulo De1par1n J

nc· n C po r pr -

orn d th t r

catio r

present .

as ornt a

is still support n

1 no 24 ye~ ol •

Un oubtedly, n

0 ay as to

1

1

lo D lp 0

p ti

of r. n st cio L.

h n Dr. D ip ln e1par

hlmtel •

to elleve

n should ncl d

• a t c o L. • tn t e • ant

631

I I . T. A. • 2

- l! -

til e re uat d lth the of Doct r f ¥ •

T wt

to a detailed n

s or the tition r ro ubjected

rch g crcs •ex !n t on by

co nsel on nt. vo:r. t

p sit v d sur s to t r declar t1ons,

d

d 11

in all, th !r t st on e r cl r n co v nc~ g

s to le v no roo or ou t th o lo e ne

1s · n trut l r d ln t o of t d -

c as d tr z ng • h re--pond nt on

t ot er hand utterly 11 to pr ent evldenc to

sust n it cla' to the c r y. As

ct , t r • on ent d

g le g r n, i ol

t on of 0 r • • or n laus!b re on not pl c ng

on th w:ttn 0 u t n

p rin 8 ot n

c s ng 1 a

n r th circu ta ce •

• petit 0 r on t

concr ta ev ne t t u n t

632

ttez o

nt JU it

fiJ.:la•

y val!d

teri 1 it-

t nt on hat

y 0 ·-na ally 0~

guan, upon

lSI, • :r. • ,.,

• #.

- ll -

ose 0 • ~orro o te O.t" t1on t e res ..

po • t • is n t at ip rine !.$

to al str er tri% les

e!p r • th t • e t 0 t l tter, • • (Juan it al 1•

ards t 0 p titio l"

s ar• 1n t inherit t

r ~ sist r a n _ na G • a ovo at te ; 0 J • th t.

o ate ourt a otlo r t o of t

ou.rt • or r a he ill of the <.\ e ae

to prob t n

lo l git t st •

rix 1 te

or Ct>urt c •ld

c:t u • 3 n 1 id uan t

fil d in g !nst t tl-

n C v 1 7, rt t

In&ta c:e f of c tr t .

ot it t r

de • or h y

trial, t of t

ec si • . b t • t c l nt

l c r t.

u lo line o y t t -

i ne f r th

1 eiparlne a a legltt.ate n I

•• ac 1 L. e1pu1ne and

t a the 1 c positive con r t

633 · ~

..

' ,. .., 264

- 13 -

1s he~eby o,rdeH<l to P•Y t e Collector of Internal

evenue th total

inheritance taxes tt

nt of

zed •• follows

•• estat• nd

state tax •••••••••• •••••••••• 1. 494. 1 ~ surchazoge for late pa n

on 1. 494.91 •••••••••••••••• 74., 1a0nthli !ftteresta Z'CNI 1/ ~~2 to 8/17/~e, on 1,494.91 ••••••• 642. 1

1'011 8/ 17/~ to 10/17/~5

344.91 •••••••••

Inheritance taxa o..elo elpar1ne • • 1 . 296. ~

3uanlta el•s ••• 1. To.as geles ••••• luis Hidal o •• •••• Juliana Hi al o •••

nde nt•lea •••• 2. Ll ado elea • • • 2, ;;Q .uzcharge for late pa~nt

on 2 . 7.'!>7. t correct and uncontested t •~ eased against all the other

heirs • lch ... J.nelu the tlce and cl ncl of

h 20. 1 56 •••••••••••••• t li .interest'

r• 4/ '152 to 11/~~ on a. .s2 ••••••• 1.&17.1

ro ll/231!>6 to 11/20/57

•

1

1.897. 1 ••••••• 22J.ZQ ~~~~

itb OUQC t a t coats.

lla . 11 pine •

- 635

• 264

- 14-

636