G.R. No. 35694 - Gibbs vs. Government of the Philippine Islands

Gibbs vs. Government of the Philippine Islands

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Title Supreme Court: Gibbs vs. Government of the Philippine Islands

Case: G.R. No. 35694

Decision Date: Dec 23, 1933

Allison D. Gibbs sought transfer of conjugal properties in the Philippines after his wife's death, claiming sole ownership under California law. The Supreme Court ruled that Philippine law governs the properties, deeming the transfer subject to inheritance tax, reversing the lower court's decision.

land titles

inheritance tax

dismissal of petition

Standard 15 min

END