Vidal de Roces v. Posadas (1933)

Vidal de Roces v. Posadas

G.R. No. 34937 March 13, 1933

FACTS: 

On March 10 and 12, 1925, Esperanza Tuazon, by means of public documents, donated certain parcels of land situated in Manila to Concepcion and Elvira, who accepted the same. On January 5, 1926, the donor died without any forced heir and in her will which was admitted to probate, she bequeathed to each of the said donees the sum of P5,000. After the estate had been distributed among the instituted legatees and before delivery of their respective shares, the appellee herein, as CIR, ruled that the appellants, as donees and legatees, should pay as deficiency inheritance tax. 

ISSUE: 

Whether or not the donations mortis causa, thus should be included as part of the gross estate 

RULING:

These donations are inter vivos but made in contemplation of death, thus, considered as donation mortis causa. The concurrent making of a will or making a will within a short time after the transfer shows clearly the intention of the donor in making the said donations inter vivos in order to avoid imposition of estate tax. We refer to the allegations that such transmissions were effected in the month of March, 1925, that the donor died in January, 1926, and that the donees were instituted legatees in the donor's will which was admitted to probate. It is from these allegations, especially the last, that we infer a presumption juris tantum that said donations were made mortis causa.