G.R. No. L-19201 - Lladoc vs. Commissioner of Internal Revenue

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Title Supreme Court: Lladoc vs. Commissioner of Internal Revenue

Case: G.R. No. L-19201

Decision Date: Jun 16, 1965

A 1957 donation for church construction led to a gift tax dispute, with the Supreme Court ruling that the constitutional tax exemption applies only to property taxes, not excise taxes like gift taxes, and the current parish priest is not personally liable.

gift tax assessment

donation

church

Very Short 8 min

END