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What is Lim vs CA/PP: Tax Fraud Case Summary about?

- Lim and his spouse were engaged in a lending business and records from their premises were seized in a raid, which uncovered false income tax returns filed for 1958-1959. - The Regional Trial Court found the spouses guilty but Emilio Lim died, so the Court of Appeals had to determine if his civil obligations from the crime were extinguished by his death. - The Court of Appeals ruled that while criminal liability was extinguished, the unpaid taxes were a civil obligation not extinguished by death, as th

Author

charie2

Language

EN