Title
Commissioner of Internal Revenue vs. Vda. De Prieto
Case
G.R. No. L-13912
Decision Date
Sep 30, 1960
Interest on delinquent donor's tax deemed deductible as "indebtedness" under Tax Code, affirmed by Supreme Court, rejecting disallowance under Revenue Regulation.
A
Short 8 min
0.5x of typical case length

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