Collector v. de Lara

COLLECTOR V. DE LARA (multiplicity of situs) • FACTS: ◦ Appeal: Appeal: CTA CTA decisio decision n where where assessment assessment for estate estate and inheritance tax on Hugo H. Miller is modied and Collector is to pa! "#$%."" pesos for estate taxes due. Failure to pa! within &# da!s will result in '( surcharge and interest. ◦ Hugo Hugo H. Mill Miller er fro from m Santa Santa Cru)* Cru)* Cali Califor fornia nia + came to the the ,H where where he was connect connected ed to the pu-lic pu-lic school s!stem as a teacher* later a superintendent. + retiri retiring ng under smei smeiia ia /etir /etiremen ementt Act* Act* he got a position position in 0inn 1 Co. -oo2 pu-lishers in 34 until the start of the ,acic 5ar. + 67""89ec. 67""89ec. %* 67$6 67$6:: stationed stationed at ,H -ut also also coer coered ed  ;, and C3. sold -oo2s for ,hilippine schools. + sta!ed sta!ed at the Manila Manila Hotel Hotel