Antonio Medina vs Collector of Internal Revenue

G.R. No L-15113
January 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