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This document summarizes a Supreme Court of the Philippines decision from June 5, 1997 regarding a tax dispute involving the estate of former President Ferdinand Marcos. The petitioner, Ferdinand Marcos II, questioned the Commissioner of Internal Revenue's assessment and collection of estate and income taxes on his father's estate through notices of levy and sale, given a pending probate case. The Court of Appeals dismissed the petition. The Supreme Court adopted the Court of Appeals' findings of fact, and will determine whether the tax assessments were properly enforced through summary remedies while the probate was pending.
This document summarizes a Supreme Court of the Philippines decision from June 5, 1997 regarding a tax dispute involving the estate of former President Ferdinand Marcos. The petitioner, Ferd…