San Agustin v CIR digest

NOTESFF 001 DR. FELISA L. VDA. DE SAN AGUSTIN, in substitution of JOSE Y. FERIA, in his c!cit" s E#$cuto% of th$ Estt$ of JOSE SAN AGUSTIN, !$tition$%, &s. 'O((ISSIONER OF INTERNAL REVENUE, %$s!on)$nt. G.R. No. 1*++-

S$!t$b$% 10, /001

VITUG,,  J.: FA'TS (as narrated by CA) 1. June 27, 1990 - Atty. Atty. Jose San Agustin of 2904 Kakarong Kakarong St., Olympia, Olympia, akati akati !ie! a. lea"ing lea"ing #is $ife $ife %ra. %ra. &elis &elisa a '. San Agusti Agustin n as sole #eir #eir.. (. )e left a #olog #olograp rap#i #i* * $ill $ill e+e*u e+e*ute! te! on April April 21, 21, 190 190 gi"ing gi"ing all #is estate estate to #is $i!o$ $i!o$ &eli &elisa sa '. San San Agustin, an! a n! naming retire! Justi*e Jose J ose /. /. &eria as +e*utor t#ereof. 2. Aug 22 - ro(ate ro(ate pro*ee!ings pro*ee!ings $ere $ere institute! institute! in 3 3 akati, akati, 5ran*# 169. 6. Aug 60 - oti*e of !e*e!ent8s !eat# !eat# $as sent to t#e ommissioner ommissioner of nternal nternal e"enue. e"enue. 4. Sept 6 - an estate ta+ return return report reporting ing estate estate ta+ !ue of 1,:7:,46 1,:7:,462.00 2.00 $as ;le! ;le! on (e#alf (e#alf of t#e estate, $it# $it# a re