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FACTS:
Rosario and Adolphe were married in January 1914. The wife was actually
residing and living in Germany when Adolphe died in December 1927. The
latter while in Germany, executed a will in March 1926, pursuant with its
law wherein plaintiff was named his universal heir. The deceased possessed
not only real property situated in the Philippines but also personal property
consisting of shares of stocks in 19 domestic corporations. Included in the
personal property is a life insurance policy issued at Manila on January 1913
for the sum of $10,000 by the Sun Life Assurance Company of Canada,
Manila Branch. In the insurance policy, the estate of the deceased was
named the beneficiary without any qualification. Rosario is the sole and
only heir of the deceased. BPI, as administrator of the decedents estate and
attorney in fact of the plaintiff, having been demanded by Posadas to pay the
inheritance tax, paid under protest. Notwithstanding various demands made
by plaintiff, Posadas refused to refund such amount.
HELD: