Title
Government of the Philippine Islands vs. Michel
Case
G.R. No. 32767
Decision Date
Sep 30, 1930
The Philippine government appealed a ruling on income tax liability for bad debts charged off in 1927 by an estate under judicial administration, and the valuation of inherited property for tax purposes. The court ruled in favor of the estate, allowing deductions for bad debts and affirming 1913 market value as the basis for property valuation.
Short 10 min
0.6x of typical case length

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