This case has been cited 1 times or more.
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2011-09-14 |
MENDOZA, J. |
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| The failure of the Deed of Sale to express the true intent and agreement of the parties was clearly put in issue in the Answer[31] of the Heirs of Alfonso to the Complaint. It was alleged that the Deed of Sale was only made to lessen the payment of estate and inheritance taxes and not meant to transfer ownership. The exception in paragraph (b) is allowed to enable the court to ascertain the true intent of the parties, and once the intent is clear, it shall prevail over what the document appears to be on its face.[32] As the true intent of the parties was duly proven in the present case, it now prevails over what appears on the Deed of Sale. | |||||