G.R. No. L-19865 - Pirovano vs. Commissioner of Internal Revenue

Pirovano vs. Commissioner of Internal Revenue

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Title Supreme Court: Pirovano vs. Commissioner of Internal Revenue

Case: G.R. No. L-19865

Decision Date: Jul 31, 1965

A company donated insurance proceeds to its late president’s children, triggering gift taxes. The Supreme Court ruled the transfer taxable, upholding surcharges and interest, regardless of whether it was a simple or remuneratory donation.

donation

company

deceased officer

Standard 18 min

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