Vera v Fernandez
GR No L-31364, March 30, 1979
FACTS:
The motion for allowance of claim and for payment of taxes dated May 28, 1969 was filed on June 3, 1969 for the collection of the indebtedness to the government of the late Luis D. Tongoy for deficiency income taxes in the total sum of P3,254.80. The administrator opposed the motion solely on the ground that the claim was barred under Section 5, Rule 86 of the Rules of Court. Jose Fernandez dismissed the motion for allowance of claim filed by the Regional director of the BIR, being the judge of the Court of First Instance.
ISSUE:
Whether the statute of non-claims Section 5, Rule 86 of the Rule of Court bars claim of the government for unpaid taxes, still within the period of limitation prescribed in Section 331 and 332 of the National Internal Revenue Code
RULING:
No. Section 5, Rule 86 of the Rules of Curt makes no mention of claims for monetary obligation of the decedent created by law, such as taxes which is entirely of different character from the claims enumerated, such as “all claims for money against the decedent arising from contract, express or implied, whether the same be due, or contingent, all claim for funeral expenses and expenses for the last sickness of the decedent and judgment for money against the decedent.” Under the familiar rule of statutory construction, the mention of one thing implies the exclusion of another thing not mentioned.
GR No L-31364, March 30, 1979
FACTS:
The motion for allowance of claim and for payment of taxes dated May 28, 1969 was filed on June 3, 1969 for the collection of the indebtedness to the government of the late Luis D. Tongoy for deficiency income taxes in the total sum of P3,254.80. The administrator opposed the motion solely on the ground that the claim was barred under Section 5, Rule 86 of the Rules of Court. Jose Fernandez dismissed the motion for allowance of claim filed by the Regional director of the BIR, being the judge of the Court of First Instance.
ISSUE:
Whether the statute of non-claims Section 5, Rule 86 of the Rule of Court bars claim of the government for unpaid taxes, still within the period of limitation prescribed in Section 331 and 332 of the National Internal Revenue Code
RULING:
No. Section 5, Rule 86 of the Rules of Curt makes no mention of claims for monetary obligation of the decedent created by law, such as taxes which is entirely of different character from the claims enumerated, such as “all claims for money against the decedent arising from contract, express or implied, whether the same be due, or contingent, all claim for funeral expenses and expenses for the last sickness of the decedent and judgment for money against the decedent.” Under the familiar rule of statutory construction, the mention of one thing implies the exclusion of another thing not mentioned.
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