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    National Treasurer Vs Meimban

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    Jon Frederick Diño
    1) Filomena Primicias owned over 61 hectares of land and executed a "Donation Mortis Causa" document donating 10 hectares to her daughter Paulina Perez upon Filomena's death. 2) Filomena took out a loan from People's Bank and used the land as collateral but died before repaying the loan. The bank foreclosed on the loan and auctioned off the land. 3) Paulina filed a case claiming partial annulment of the auction for the 10 hectares that were donated to her. The RTC ruled in her favor but the CA reversed, finding the bank an innocent mortgagee. 4) The Supreme Court affirmed the CA's ruling

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    National Treasurer Vs Meimban

    Uploaded by

    Jon Frederick Diño
    155 views2 pages
    1) Filomena Primicias owned over 61 hectares of land and executed a "Donation Mortis Causa" document donating 10 hectares to her daughter Paulina Perez upon Filomena's death. 2) Filomena took out a loan from People's Bank and used the land as collateral but died before repaying the loan. The bank foreclosed on the loan and auctioned off the land. 3) Paulina filed a case claiming partial annulment of the auction for the 10 hectares that were donated to her. The RTC ruled in her favor but the CA reversed, finding the bank an innocent mortgagee. 4) The Supreme Court affirmed the CA's ruling

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    National Treasurer vs Meimban

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    1) Filomena Primicias owned over 61 hectares of land and executed a "Donation Mortis Causa" document donating 10 hectares to her daughter Paulina Perez upon Filomena's death. 2) Filomena took out a loan from People's Bank and used the land as collateral but died before repaying the loan. The bank foreclosed on the loan and auctioned off the land. 3) Paulina filed a case claiming partial annulment of the auction for the 10 hectares that were donated to her. The RTC ruled in her favor but the CA reversed, finding the bank an innocent mortgagee. 4) The Supreme Court affirmed the CA's ruling

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
    155 views2 pages

    National Treasurer Vs Meimban

    Uploaded by

    Jon Frederick Diño
    1) Filomena Primicias owned over 61 hectares of land and executed a "Donation Mortis Causa" document donating 10 hectares to her daughter Paulina Perez upon Filomena's death. 2) Filomena took out a loan from People's Bank and used the land as collateral but died before repaying the loan. The bank foreclosed on the loan and auctioned off the land. 3) Paulina filed a case claiming partial annulment of the auction for the 10 hectares that were donated to her. The RTC ruled in her favor but the CA reversed, finding the bank an innocent mortgagee. 4) The Supreme Court affirmed the CA's ruling

    Copyright:

    Attribution Non-Commercial (BY-NC)
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    Download as doc, pdf, or txt
    of 2

    Taxation 2 Tuesday 5:30-8:30

    National Treasurer vs. Meimban Atty. Leigh Von

    Keywords: Donation Inter Vivos vs. main issue was whether or not the
    Donation Mortis Causa donation made in favor of the
    respondent was a donation inter
    Facts: vivos or a donation mortis causa?
    Filomena Primicias owned a big parcel of
    land in Pangasinan more than 61
    hectares. She executed in a public
    document styled “Donation Mortis Held:
    Causa” a 10-hectare portion of the land
    on the southeast part in favor of her The Donation was Mortis Causa.
    daughter Paulina Perez vda. De
    Meimban. The document was registered
    and annotated on the OCT of the land. Ratio:
    However, prior to this, Filomena had It was clear in the instrument that the
    already sold certain parcels of land of Donor intended for the transfer of
    third parties and thus had subdivided the ownership to take effect upon her death
    land and was issued TCT over it. as expressly stated in the instrument. As
    However, the register of deeds was not the donation is in the nature of a mortis
    able to carry over to the TCT the causa disposition, the formalities of a will
    annotation of the donation in the OCT. should have been complied with under
    Filomena acquired a loan from People’s Article 728 of the Civil Code, otherwise,
    Bank Trust Co. over said land but died the donation is void and would produce
    even before the settlement of the no effect.
    obligation. PBTC then filed an action for
    foreclosure and as a compulsory heir, The donation in the case at bar was only
    Paulina was notified of such. embodied in a public instrument and was
    PBTC won the auction as the highest not executed in accordance with the
    bidder and Paulina filed an action for formalities of a will. Therefore, it could
    partial annulment of the auction sale to not have transferred ownership of the
    the extent of the 10-hectare donation disputed property to the private
    made in her favor. respondent and its subsequent
    RTC: ruled in favor of Paulina, partial annotation of adverse claim in the TCT
    annulment did not produce any effect whatsoever.
    CA: reversed RTC, said that PBTC
    was an innocent mortgagee for Consequently, the private respondent
    value and that the remedy left to cannot claim the property, especially
    Paulina was to go against the after the same had been foreclosed and
    Assurance Fund. sold at public auction in favor of PBTC.
    Necessarily therefore, no damages can
    also be awarded to said respondent from
    the Assurance Fund since as far as the
    law is concerned, no donation existed
    Issue(s): which the Register of Deeds failed to
    There were many issues raised but annotate on the new title of the property.
    the Supreme Court held that the

    Jon Frederick Diño Page 1 131 Scra 264 GR L-61023


    Taxation 2 Tuesday 5:30-8:30
    National Treasurer vs. Meimban Atty. Leigh Von

    Doctrine:
    The intention of the donation determines
    its kind, whether the donor intended to
    transfer the ownership of the thing
    donated to the donee during the donor’s
    lifetime of after his death.

    Jon Frederick Diño Page 2 131 Scra 264 GR L-61023

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