Title
Dayrit vs. Cruz
Case
G.R. No. L-39910
Decision Date
Sep 26, 1988
Heirs contested BIR's deficiency tax assessments on estates, sought tax amnesty under P.D. 23/67, but SC ruled assessments final, amnesty inapplicable due to untimely disclosure.
A
Standard 18 min
1.1x of typical case length

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