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Posadas
GR No. 34583, October 22, 1931
FACTS:
BPI, as administrator of the estate of deceased Adolphe Schuetze, appealed to CFI Manila
absolving defendant, Collector of Internal Revenue, from the complaint filed against him
in recovering the inheritance tax amounting to P1209 paid by the plaintiff, Rosario
Gelano Vda de Schuetze, under protest, and sum of P20,150 representing the proceeds of
the insurance policy of the deceased.
Rosario and Adolphe were married in January 1914. The wife was actually residing and
living in Germany when Adolphe died in December 1927. The latter while in Germany,
executed a will in March 1926, pursuant with its law wherein plaintiff was named his
universal heir. The deceased possessed not only real property situated in the Philippines
but also personal property consisting of shares of stocks in 19 domestic
corporations. Included in the personal property is a life insurance policy issued at Manila
on January 1913 for the sum of $10,000 by the Sun Life Assurance Company of Canada,
Manila Branch. In the insurance policy, the estate of the deceased was named the
beneficiary without any qualification. Rosario is the sole and only heir of the
deceased. BPI, as administrator of the decedent’s estate and attorney in fact of the
plaintiff, having been demanded by Posadas to pay the inheritance tax, paid under
protest. Notwithstanding various demands made by plaintiff, Posadas refused to refund
such amount.
HELD:
FACTS:
BPI, as administrator of the estate of deceased Adolphe Schuetze, appealed to CFI Manila
absolving defendant, Collector of Internal Revenue, from the complaint filed against him
in recovering the inheritance tax amounting to P1209 paid by the plaintiff, Rosario
Gelano Vda de Schuetze, under protest, and sum of P20,150 representing the proceeds of
the insurance policy of the deceased.
Rosario and Adolphe were married in January 1914. The wife was actually residing and
living in Germany when Adolphe died in December 1927. The latter while in Germany,
executed a will in March 1926, pursuant with its law wherein plaintiff was named his
universal heir. The deceased possessed not only real property situated in the Philippines
but also personal property consisting of shares of stocks in 19 domestic
corporations. Included in the personal property is a life insurance policy issued at Manila
on January 1913 for the sum of $10,000 by the Sun Life Assurance Company of Canada,
Manila Branch. In the insurance policy, the estate of the deceased was named the
beneficiary without any qualification. Rosario is the sole and only heir of the
deceased. BPI, as administrator of the decedent’s estate and attorney in fact of the
plaintiff, having been demanded by Posadas to pay the inheritance tax, paid under
protest. Notwithstanding various demands made by plaintiff, Posadas refused to refund
such amount.
HELD: