Rufina Zapanta, et. al v Juan Posadas, Jr.

et al
No. 29204-29209, 29 December 1928

FACTS:
(1) Father Braulio Pineda died in Janury 1925 without any descendants or ascendants. He left a
will where he instituted his sister Irene Pineda as his sole heiress.

(2) During his lifetime Father Braulio donated some of his property to the six plaintiffs, all of
whom were his relatives, with the condition that some of them would pay him a certain
amount of rice, and others money every year. An express provision states that failure to fulfill
this condition would revoke the donations. Another clause contained that the donations will
take effect upon acceptance of the donees which the every donee accepted during Father
Braulios lifetime.

(3) Every one of the six plaintiffs filed a separate action against the CIR and his deputy Juan
Posadas, Jr. for the sums each of them paid, under protest, as inheritance tax on the property
donated to them. The CIR in considering the inheritance tax being collected, considered the
donation as a donation mortis causa. The RTC held that the donations were made inter vivos
and should not be subject to inheritance tax and ordered the CIR to return to each plaintiff
the sum paid by the Zapanta et. al.

ISSUE: WON the donation was made inter vivos.

HELD: Yes, judgment affirmed.

RATIO:
(1) The SC held that the said donations were inter vivos as expressly stated in the instruments in
which they appear. The donations were made in consideration of the donors affection and
services that the plaintiffs have rendered to him but he has charged them with an obligation
to pay him a certain amount of rice and money, respectively, for each year during his lifetime,
the donations to become effective upon acceptance.

(2) A donation mortis causa is determined by the donors death in that such death will determine
the acquisition of, or the right to, the property, and that it is revocable at the will of the donor.

(3) A donation inter vivos is produced while the donor is still alive and that the acquisition of, or
right to, the property, is produced while the donor is still alive. In this case, according to the
expressed terms of that the donation were to have its effect upon acceptance, and this took
place during the donors lifetime. Upon acceptance of the donees, during the lifetime of the
donor, the donation had full effect.