Antonio Medina vs Collector of Internal RevenueG.R. No
L-15113January 28, 1961
Facts:
Antonio Medina and Antonia Rodriguez married in 1944 without any
property. Antonio later acquired forest concessions in Isabela. In
1949, Antonia engaged in lumber business. From 1949 to 1952,
Antonio sold all his logs to Antonia. Antonia in turn sold the
products in Manila through an agent.
Upon assessment of their taxes, the Collector of Internal
Revenue considered the sale from Antonio to Antonia as null and
void, thus, an additional tax of about 4,553.54 was assessed.
The spouses protested the assessment claiming that they had a
prenuptial agreement pf complete separation of properties.
Issue:Was the sale between Antonio and Antonia valid?
Held:No. The validity of the prenuptial agreement was declared
by the court null because of material inconsistencies a) the
prenuptial agreement was said to be executed 3 months before the
marriage; b) the spouses did not have any property before the
marriage which would compel them into entering into the agreement
c) they did not act in accordance to the said agreement.
The sale from Antonio to Antonia was null because such is
expressly prohibited in Article 1490 of the Civil Code
