Elegado Vs Court of Appeals Case Digest – G.R. No. L-68385 – 173 SCRA 285 (255 Phil. 271)

Elegado vs CA Case Digest

Elegado vs CA Case Digest

Ponente: Justice Cruz


In 1976, Warren Graham, an American national formerly resident in the Philippines, died in the USA.

In 1978, the CIR assessed the estate tax (which included stocks) at around P97,000.00, which was protested and denied by the Commissioner in 1978, and no further action was undertaken by the petitioner.

In 1977, the decedent’s will was admitted to probate in Oregon, and the decedent’s son appointed petitioner as his attorney-in-fact for the allowance of the will in the Philippines.

The will was allowed in the country with the petitioner as ancillary administrator. While a protest for a 2nd assessed estate tax (~P73,000.00) was pending, the Commissioner moved for the payment of the 1st assessed estate tax. It was still unpaid although it had long become final and executory.

The CIR eventually canceled the 2nd protested assessment in 1982, which led to a motion to dismiss on the grounds of being moot and academic.



Whether or not said stocks should be assessed as of decedent’s death, or six months after.


The 2nd assessment was cancelled by virtue of the CIR letter.

CA was on surer ground, however, when it followed with the finding that the said cancellation had rendered the petition moot and academic. There was really no more assessment to review.

The defense that the 2nd assessment canceled the 1st is rebutted when the 2nd letter stated that the 2nd amount is provisional subject to investigation.

But it is illogical to suggest that a provisional assessment can supersede an earlier assessment which had clearly become final and executory.

The first assessment already became final and executory, for the 1st assessment was made on 2 February 1978 and denied on 7 July 1978, and no further actions were taken. The estate of the decedent should have appealed to the CA within the 30-day reglementary period.

Elegado vs CA Case Digest

Leave a Reply

Your email address will not be published. Required fields are marked *

Related Posts