Ibarle vs Po

92 Phil 721

That Leonard j. Winstanley and Catalina Navarro were husband and wife, the former died
leaving heir the surviving spouse and some minor children. The decedent left a parcel of land
and the latter was mentioned as a conjugal property. Surviving spouse sold the entire estate to
spouses Canoy alleging that she needed money for the support of her children. After her
appointment as guardian to her children, surviving spouse sold to Esperanza M. Po which
portion belongs to the children of the above mentioned spouses.

Whether the sale of the property made by the surviving spouse is valid.

The moment of death is the determining factor when the heirs acquire a definite right to the
inheritance, whether such right be pure or contingent. It is immaterial whether a short or long
period of time lapses between the death of the predecessor and the entry into possession of the
property of the inheritance because the right is always deemed to be retroactive from the
moment of death. The above provision and comment make it clear that when Catalina Navarro
Vda. de Winstanley sold the entire parcel to the Canoy spouses, one-half of it already belonged
to the seller's children. No formal or judicial declaration being needed to confirm the children's
title, it follows that the first sale was null and void in so far as it included the children's share.

Lorenzo vs Posadas
64 Phil 353

The plaintiff Pablo Lorenzo, in his capacity as trustee of the estate of Thomas Hanley,
deceased, brought an action in the CFI against the defendant, Juan Posadas, Jr. for the refund
from the payment by the plaintiff as inheritance tax on the estate of the deceased. The
defendant set up a counterclaim which alleged to be interest due on the tax in question and
which was not included in the original assessment. From the decision of the Court of First
Instance of Zamboanga dismissing both the plaintiff's complaint and the defendant's
counterclaim, both parties appealed the case.

When does the inheritance tax accrue and when must it be satisfied.

The accrual of the inheritance tax is distinct from the obligation to pay the same. Section 1536
as amended, of the Administrative Code, imposes the tax upon "every transmission by virtue of
inheritance, devise, bequest, gift mortis causa, or advance in anticipation of inheritance, devise,
or bequest." The tax therefore is upon transmission or the transfer or devolution of property of a
decedent, made effective by his death. Thomas Hanley having died on May 27, 1922, the
inheritance tax accrued as of the date.

Bagtas vs Paguio
22 Phil 227

This is an appeal from an order of the CFI admitting to probate a document which was offered
as the last will and testament of Pioquinto Paguio. For some 14 or 15 years prior to his death,
the testator suffered from paralysis and his hearing became impaired and he lost the power of
speech.

Whether the will was executed according to the formalities and requirements of the law.
YES. There is no sufficient evidence to overthrow the legal presumption of a sound mind and
disposing memory. - To constitute a sound mind and disposing memory, it is not necessary
that the mind shall be wholly unbroken, unimpaired, and unshattered by disease or otherwise, or
that the testator be in full possession of all his reasoning faculties. Failure of memory is not
sufficient unless it be total or extends to his immediate family or property.

Lopez vs Torres
48 Phil 772

On January 3, 1924, Tomas Rodriguez executed his last will and testament, in the second
clause of which he declared: I institute as the only and universal heirs to all my property, my
cousin Vicente F. Lopez and his daughter Luz Lopez de Bueno. Tomas Rodriguez had been
judicially declared incapable of taking care of himself and had been placed under the care of his
cousin Vicente F. Lopez, as guardian. On January 7, 1924, or only four days after the will
above-mentioned was made, Vicente F. Lopez died; and the testator, Tomas Rodriguez, died
on February 25, 1924, thereafter. At the time the will was made Vicente F. Lopez had not
presented his final accounts as guardian, and no such accounts had been presented by him at
the time of his death. Margarita Lopez was a cousin and nearest relative of the decedent. The
appellant, Margarita Lopez, claims said half by the intestate succession as next of kin and
nearest heir.

Whether appellant is an heir on the said will.

The argument in favor of the appellant supposes that there has supervened a partial intestacy
with respect to the half of the estate which was intended for Vicente F. Lopez and that this half
has descended to the appellant, Margarita Lopez, as next of kin and sole heir at law of the
decedent. In this connection attention is directed to article 764 of the Civil Code wherein it is
declared, among other things, that a will may be valid even though the person instituted as heir
is disqualified to inherit. Our attention is next invited to article 912 wherein it is declared, among
other things, that legal succession takes place if the heir dies before the testator and also when
the heir instituted is disqualified to succeed. Upon these provisions an argument is planted
conducting to the conclusion that the will of Tomas Rodriguez was valid, notwithstanding the
fact that one of the individuals named as heirs in the will was disqualified to take, and that as a
consequence Margarita Lopez s entitled to inherit the share of said disqualified heir.