COLLECTOR V. DE LARA (multiplicity of situs) • FACTS: ◦ Appeal: Appeal: CTA CTA decisio decision n where where assessment assessment for estate estate and inheritance tax on Hugo H. Miller is modied and Collector is to pa! "#$%."" pesos for estate taxes due. Failure to pa! within &# da!s will result in '( surcharge and interest. ◦ Hugo Hugo H. Mill Miller er fro from m Santa Santa Cru)* Cru)* Cali Califor fornia nia + came to the the ,H where where he was connect connected ed to the pu-lic pu-lic school s!stem as a teacher* later a superintendent. + retiri retiring ng under smei smeiia ia /etir /etiremen ementt Act* Act* he got a position position in 0inn 1 Co. -oo2 pu-lishers in 34 until the start of the ,acic 5ar. + 67""89ec. 67""89ec. %* 67$6 67$6:: stationed stationed at ,H -ut also also coer coered ed ;, and C3. sold -oo2s for ,hilippine schools. + sta!ed sta!ed at the Manila Manila Hotel Hotel <67"" <67""== and neer neer in an! residential house in the ,H * een when his wife came to isit. >pon her death <67&6=* he transferred to Arm! and 3a! Clu- until the out-rea2 of ,acic 5ar. + ;an. 6$* 6$* 67$6: 67$6: exe executio cution n of last will and testame testament nt in SC* SC* California. + 9ec. %* 67$6: 67$6: 0inn 1 Co. closed closed and he he ?oined ?oined @oard @oard of of Censors of the >S 3a! which eentuall! lead to his capture -! the ;apanese forces during the war and reportedl! executed
S. + residen residence ce and domic domicile ile used used inter interchange changea-l! a-l! -! Court* Court* not aIected -! actual residence. residence. + despite despite -eing -eing a non8re non8residen sidentt of the ,H* onl! taxa-le taxa-le properties are are ,H shares of stoc2s under the doctrine of mo-ilia secuuntur persona.
+ -ut his actiities are with respect to the intangi-les* lead him to aail of ,H laws and -enetsB thus leading taxation to not -e limited to California* -ut also to the ,H. Actual situs of the shares of stoc2* corporation itself are in the ,H* and rights to diidends* dispose shares K:
◦ 5N3 the estate is lia-le to le an estate and inheritance tax return -esides those coering shares of stoc2 issued -! ,hilippine corporations. • HKD9: 3o ◦ The Court agrees with the CTA that residence was s!non!mous with domicile* used interchangea-i!. The incidence of estate and succession has historicall! -een determined -! domicile and situs and not -! the fact of actual residence. At the time of his death* Miller had his residence or domicile in Santa Cru)* California. 9uring his sta! in the ,H* Miller neer acJuired a residence and the -ul2 of his saings and properties were in the>nited States. ◦ AOrmed* with modication.
