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Estate Tax Dispute: Fisher Case Summary by Arnel Manalastas is a document available to read on EtoBox.

This document summarizes a Supreme Court case from 1961 regarding the determination of estate taxes for the estate of Walter G. Stevenson, a British man who died in the Philippines in 1951. The Supreme Court ruled that (1) one-half of the conjugal partnership property should be deducted from the taxable estate based on Philippine civil law regarding marriage property relations, and (2) the applicable law is Philippine law, not British law, since both spouses were foreigners who married in the Philippines. T

Author

Arnel Manalastas

Language

EN