CTA Case No. 264 (Decision)

AEPU.BLrC OP' THE PHILIPPINES COUH.T OF TAX APPEAL.~ 1, Nt ..A in�hi s ~~ t �� t 0 0 r,~~ - - - v r u T L espon nt. ... - ..X - ---. - - X� � � � respond nt , on ne , 1 2. iss ed an ~ state n I n� (. � 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: ns ta ci Deip e n� lo D eiparln ���� 0 it ����� n el� Juan ������ ���� ��� �� �I

~ � 264 ��� "" 2 - Ju it � ticul y , on June � 19~2. Ar ls r f the Q c & d tr z elea D t t , thru he rov.tnc 1a1 t ac: , ar e , a ti rt �n 1t rt X or �t estat f c � t � a! of sued n tur. � � uguat 14, 1 � 1 it tt t 1u rit X ������ nt (p. rec . ) 1 � ayunt f t f 16, 78. 9 � ten z d foll �~ 1, 9 . 91 7 .37 �������������������������� x. � ����� ������� ��������� ������� �������� ����� �� ��� ���� ��� � �� � � te 1 2. 3 ���� , 13. 7 ��������������� L �������������������������� ������ ����� �� ����� 624

�2 pet tion r p ot at e � a lnat econd � tat inh r t ce ss nt. In let er er 6, 195 � xhi � d t th rea ond n t G (p. 98 r ec:. ) � h inf or o. ulo !par w 0 wa d ap r in tX n fil y hi � nft 1 r to 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 tt un th 0 1 . � .12. r )t r , xhi t 1 c� n1 t1tlo r r l u y of t tr n ec i� r nt � f o p of � r afer X n- cr s 1 tU ......... .... 1, 777� � ������������ �� ���� � �������� ���� � �� �� ��� � 2 , 72. 01 � 625

� .- t (pp. 1- 2 anlt An l rn n u a , n( er lett r , Exbll> t 12- ( p � � m c. ) to c1 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 � 01 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 voluntarily w t f � 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 by any of th in- , ter� t�d parti s. (- In addition, the pot itioner pr nt d as docu� entary evi dence , xh bit J-1 p. 96 c.) �tch is a photo; rap f ir . c 0 0 ip rine , ia ued on July 21 , 1 - yth C 'vil gistr of th .un �cip lity of � (n ity of c ou) c.oo. hiI 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 r that t or! n lost c. 4 , a), ul 2 l of ourt) and th s itt tion on t rt o 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 irth appe ring i, th ivil e 1 t r uff ci nt proof of f lt tlo of 1 i t i t h 1 � 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� �� wltne aa 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. co � gr ate .. � 0 ca � a law Z' 0 wit u of In ernal venue � 1 7 t e re en , waa also pr .. aented 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 ri in 1 of the birth certificate of o lo elparin � 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 ele Dei- p ine, h1 o tax 1b ts u. V an for e ar l � 1 nd 1 ....In all t co t )( ur � p 1n � to ppear the on o t'tioner with h1a decease wife, In t on, the et1t on r ��t 1 ve t t a d h continu t St U& f1 chll o -c c ria n 1 630

� .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 � o lo Detpar ne r ow fro ch11 h to an- ooc1. Ar. st t ov , oth Dr. n t c L. P r an lo ne too� t tnes stand. Dr. lp r , the p tit1on h r � nd t late atr!z An n� nd un lata a 1� te tate th t 0 0 e1par1 on th f 1t trlz t ngel a Dei ri oct r o � wi e 1 tt r o ulo De1par 1n J tha !lot o nd nc� n C po r pr - sent n lo eip rine orn d th t r catio r as ornt a present. is still support n lo D lp 0 1 no 24 ye~ ol � Un oubtedly, n 1 p ti 0 ay as to of r. n st cio L. e1par 1 h n Dr. D ip ln hlmtel � n should ncl d to elleve � a t c o L. � tn t e � ant 631

II �2 . T. A. - l! - til e re uat d lth the of Doct r f � � T wt s or the tition r ro ubjected to a detailed n rch g crcs �ex !n t on by co nsel on nt. vo:r. t d p sit v d sur s to t r declar t1ons, 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 ttez o ct , t r � on ent d nt JU it g le g r n, i ol fiJ.:la� t on of 0 r � � or y val!d teri 1 it- n laus!b re on not pl c ng on th w:ttn 0 ut n �- t nt on hat n p rin 8 ot a y0 cs ng 1 na ally 0~ n r th circu ta ce � � petit 0 r on t concr ta ev ne t t u n t guan, upon 632

lSI, ,., �:r. � � #. - ll - ose 0 � o ~orro te O.t" t1on t e res.. is n � po � t t at ip rine !.$ er to al str 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 ; 0J r to � th t. o ate ourt a otlo 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 � 3n 1 id uan t fil d in g !nst t tl- nC v 1 7, rt t In&ta c:e f of c tr t . ot it tr de � or h y trial, t of t ec si � . b t � t c l nt lc r t. u lo line o y t t- i ne f r th 1 eiparlne a a legltt.ate n I �� ac1 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 nt of �� estat� nd inheritance taxes tt zed �� follows state tax ���������� ���������� 1. 494. 1 ~ surchazoge for late pa n 74., on 1. 494.91 ���������������� 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 l i h 20. 1 56 �������������� 1 t .interest' r� 4/ '152 to 1a1. /~.~s2on������� 1. &17.1 ro ll/231!>6 to 11/20/57 1. 897. 1 ������� 22J.ZQ ~~~~ itb OUQC t a t coats. lla . 11 pine � - 635

� 264 - 14- 636