COMMISSIONER OF INTERNAL REVENUE vs. MANUEL B. PINEDA
G.R. No. L22734 September 15, 1967
Facts:
1. Atanasio Pineda died, survived by his wife, Felicisima Bagtas, and 15 children, the eldest of whom is Manuel B. Pineda, a lawyer.
2. Estate proceedings were held wherein the surviving widow was appointed administratrix.
3. The estate was divided among and awarded to the heirs. Manuel B. Pineda's share amounted to about P2,500.00.
4. the BIR investigated the income tax liability of the estate for the years 1945, 1946, 1947 and 1948 and it found that the corresponding income tax returns were not filed.
5. Thereupon, the representative of the Collector of Internal Revenue filed said returns for the estate on the basis of information and data obtained from the estate proceedings and issued an assessment in the total amount of P760.28.
6. Manuel B. Pineda, who received the assessment, contested the same.
Issue:
Whether or not Manuel Pineda is obliged to pay the full amount or only up to the extent of and in proportion to any share he received
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Ruling:
Government can require Manuel B. Pineda to pay the full amount of the taxes assessed.
Pineda is liable for the assessment as an heir and as a holder transferee of property belonging to the estate/taxpayer. As an heir he is individually answerable for the part of the tax proportionate to the share he received from the inheritance. His liability, however, cannot exceed the amount of his share.
As a holder of property belonging to the estate, Pineda is liable for the tax up to the amount of the property in his possession. The reason is that the Government has a lien on the P2,500.00 received by him from the estate as his share in the inheritance, for unpaid income taxes for which said estate is liable.
By virtue of such lien, the Government has the right to subject the property in Pineda's possession, i.e., the P2,500.00, to satisfy the income tax assessment in the sum of P760.28. After such payment, Pineda will have a right of contribution from his coheirs, 5 to achieve an adjustment of the proper share of each heir in the distributable estate.
The Government has two ways of collecting the tax in question. One, by going after all the heirs and collecting from each one of them the amount of the tax proportionate to the inheritance received. This action rests on the concept that hereditary property consists only of that part which remains after the settlement of all lawful claims against the estate, for the settlement of which the entire estate is first liable. The reason is to achieve thereby two results: first, payment of the tax; and second, adjustment of the shares of each heir in the distributed estate as lessened by the tax. Second, is by subjecting said property of the estate which is in the hands of an heir or transferee to the payment of the tax due, the estate.
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