Gibbs vs Govt of Pi

G.R. No. L-35694. December 23, 1933.

BUTTE, J.:

FACTS:
Allison Gibbs, petitioner, and Eva were married. Eva died intestate and left 3 parcels of
land that were situated in the Philippines. They are both citizens and domiciled in
California. Petitioner became the administrator of the property. He is now the sole and
absolute owner of the property by way of Section 1401 of the Civil Code of California.

The Registry of Deed denied the new registered owner since inheritance tax were not
paid.

ISSUE: Whether or not Article 9 and 10 of the Civil Code applies

RULING:
THE COURT RULED IN THE NEGATIVE.

Article 9 of the Civil Code only applies to Filipino Citizens and in the case, The Spouses
are both citizens and domiciliaries of California. Article 10 paragraph 2 only applies to
issues in the order of succession and nature of succession.

It is the law of California that applies that upon the death of the wife previous to that of
the husband, it belongs to the surviving spouse without need of administration. Husband
becomes the absolute owner of the all the property from the moment the wife dies. But
with regard to payment of inheritance tax, the Civil Code still applies since our law
vested a descendible interest to the spouse and heirs.