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    Velilla Vs Posadas G.R. No. 43314. December 19, 1935.

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    Les Paul
    In Velilla vs Posadas, the Supreme Court ruled that Moody, a foreign businessman who lived in the Philippines for 25 years, did not establish residence in India before his death. While Moody stayed in India for treatment and said he did not intend to return to the Philippines due to his leprosy, the Court found no evidence that he intended to permanently reside in India. The important factor in determining residence is one's intention to establish a permanent place of abode in the new location. Since there was no proof of Moody's intent to reside permanently in India, he was still considered a resident of the Philippines for tax purposes.

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    Velilla Vs Posadas G.R. No. 43314. December 19, 1935.

    Uploaded by

    Les Paul
    26 views1 page
    In Velilla vs Posadas, the Supreme Court ruled that Moody, a foreign businessman who lived in the Philippines for 25 years, did not establish residence in India before his death. While Moody stayed in India for treatment and said he did not intend to return to the Philippines due to his leprosy, the Court found no evidence that he intended to permanently reside in India. The important factor in determining residence is one's intention to establish a permanent place of abode in the new location. Since there was no proof of Moody's intent to reside permanently in India, he was still considered a resident of the Philippines for tax purposes.

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    191. Velilla vs Posadas G.R. No. 43314. December 19, 1935.

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    In Velilla vs Posadas, the Supreme Court ruled that Moody, a foreign businessman who lived in the Philippines for 25 years, did not establish residence in India before his death. While Moody stayed in India for treatment and said he did not intend to return to the Philippines due to his leprosy, the Court found no evidence that he intended to permanently reside in India. The important factor in determining residence is one's intention to establish a permanent place of abode in the new location. Since there was no proof of Moody's intent to reside permanently in India, he was still considered a resident of the Philippines for tax purposes.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    26 views1 page

    Velilla Vs Posadas G.R. No. 43314. December 19, 1935.

    Uploaded by

    Les Paul
    In Velilla vs Posadas, the Supreme Court ruled that Moody, a foreign businessman who lived in the Philippines for 25 years, did not establish residence in India before his death. While Moody stayed in India for treatment and said he did not intend to return to the Philippines due to his leprosy, the Court found no evidence that he intended to permanently reside in India. The important factor in determining residence is one's intention to establish a permanent place of abode in the new location. Since there was no proof of Moody's intent to reside permanently in India, he was still considered a resident of the Philippines for tax purposes.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
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    Velilla vs Posadas

    G.R. No. 43314. December 19, 1935.

    FACTS:
    Moody resided in the Philippines for 25 years, established a business in the Philippines,
    but had leprosy. Allegedly on the motive of evading confinement in the Leper Colony, he
    stayed in India and allegedly intended to stay in Paris (he actually stayed there for 3
    months for treatment in the Pasteur Institute) and made a statement that he intended to
    not stay in the Philippines anymore.

    He died in India, giving all his shares of stocks to sister. Estate was being assessed
    inheritance tax. Sister argues that no inheritance tax should be levied, Moody not being
    a resident alien of the Philippines.

    ISSUE: WON Moody established residence in India

    RULING:
    THE COURT RULED IN THE NEGATIVE. There is a complete lack of evidence in the
    record that Moody ever established a new domicile in a foreign country. The court stated
    that the important thing here is the INTENTION. The intention to establish a new home
    or a permanent place of abode. It must be declared or provable intent to fix a permanent
    place of abode.

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