Estate of the Late Juliana Diez Vda. De Gabriel v. Commissioner of Internal Revenue
G.R. No. 155541, 27 January 2004 FACTS: During the lifetime of the decedent, Juliana Vda. De Gabriel, her business affairs were managed by the Philippine Trust Company (Philtrust). Two days after her death, Philtrust, through its Trust Officer, Atty. Antonio M. Nuyles, filed her Income Tax Return for 1978. The return did not indicate that [...]