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3. ZAPANTA v. POSADAS, December 29, 1928 (RS) *6 separate actions against the Commissioner of Internal Revenue and his deputy Plaintis-a Plaintis-appell ppellees: ees: Runa Runa Zapanta Zapanta Rosari Rosario o Pin Pineda eda !limpio !limpio "uan#on "uan#on $eoncia $eoncia Pineda %migdio &avid "eronima Pineda et al' &efendant-appellants: (uan Posadas (r' et al' $a)s: ection +,6 of the .dministrative Code as amended /y ection +0 of .ct 1o' 23, 4%very transmission /y virtue of inheritance devise /e5uest gift o mortis mortis causa, causa, or advance in anticipation of inheritance devise or /e5uest /e5uest of real property property located in the Philippine Philippine Islands Islands and real real rights in such property * * *4 ection + of .ct 1o' 0+
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7ather 9raulio Pineda died in (anuary (anuary +2, +2, )ithout )ithout any ascendants ascendants or descendants leaving a )ill in )hich he instituted his sister Irene Pineda as his sole heiress' During his i!e"ime #$"her %r$ui& '&n$"e' s&me &! his r&er" b ubic ins"rumen"s "& "he si* $in"i+s, sever$ sever$ )ith the c&n'i"i&n that some of them )ould pay him a certain amount of rice and others of money every year and )ith the e*ress r&visi&n "h$" !$iure "& !u "his c&n'i"i&n -&u' rev&e "he '&n$"i&ns ipso facto. o 8hese si; plainti- donees are relatives and some of them /rothers of 7ather 9raulio Pineda' o 8he donations contained another clause that they )ould ta
I>%: I>%: ?heth ?hether er the donati donations ons made made /y 7ather ather 9rauli 9raulio o Pined Pineda a to each each of the plaintis are donations inter vivos, or mortis causa, for it is the latter upon )hich the .dministrative Code imposes inheritance ta;' @%$&: &onations )ere made inter vivos; thus they are not su/Aect to inheritance ta;' (udgment appealed from is aBrmed' R.8I!: •
aid aid donati donations ons are inter vivos /ecauseD it is so e;pressly stated in the instruments in )hich they appear' appear' o 8hey )ere made in consideration of the donor=s aection for the donees and of the services they had rendered him /ut he has charged them )ith the o/ligation to pay him a certain amount of rice rice and money money respe respecti ctivel vely y each each year year during during his lifeti lifetime me the donations to /ecome eective upon acceptance' rinci$ ch$r$c"eris"ic ch$r$c"eris"ic &! $ '&n$"i&n mortis causa %ssentiall %ssentially y the rinci$ causa )hich distinguishes it from a donation inter vivos is that in the former i" is "he '&n&r0s 'e$"h "h$" 'e"ermines "he $cuisi"i&n &!, &r "he
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righ" "&, "he r&er", $n' "h$" i" is rev&c$be $" "he -i &! "he '&n&r. In the donations in 5uestion their eect that is the ac5uisition of or the right to the property )as produced )hile the donor )as still alive for according to their e;pressed terms they )ere to have this eect upon acceptance and this too< place during the donor=s lifetime' The n$"ure &! "hese '&n$"i&ns is n&" $+ec"e' b "he !$c" "h$" "he -ere sub/ec" "& $ c&n'i"i&n, since i" -$s im&se' $s $ res&u"&r c&n'i"i&n and in this sense it necessarily implies that the right came into e;istence rst as )ell as its eect /ecause other)ise there )ould /e nothing to resolve upon the non-fulllment of the condition imposed' 1either does the fact that these donations are revoca/le give them the character of donations mortis causa, inasmuch as the rev&c$"i&n is n&" m$'e "& 'een' &n "he '&n&r0s e*cusive -i, bu" &n "he !$iure "& !u "he c&n'i"i&n im&se'. 1either can these donations /e considered as an advance on inheritance or legacy according to the terms of section +,6 of the .dministrative Code /ecause "he $re nei"her $n inheri"$nce n&r $ eg$c. o .nd it cannot /e said that the plaintis received such advance on inheritance or legacy since "he -ere n&" heirs &r eg$"ees &! "heir re'ecess&r in in"eres" u&n his 'e$"h Esec' +,F0 of the .dministrative CodeG' o 1either can it /e said that they o/tained this inheritance or legacy /y virtue of a document )hich does not contain the re5uisites of a )ill Esec' 6+3 of the Code of Civil ProcedureG' 9esides if the donations made /y the plaintis are as the appellants contend mortis causa, then they must /e governed /y the la) on testate succession Eart' 620 of the Civil CodeG' In such a case the documents in )hich these donations appear /eing instruments )hich do not contain the re5uisites of a )ill are not valid to transmit the property to the donees Esec' 6+3 Code of Civil Procedure'G 8hen the defendants are not Austied in collecting from the donees the inheritance ta; on property )hich has not /een legally transferred to them and in )hich they ac5uired no right'
