Scribd Logo
Upload

Welcome to Scribd!

  • 60 views

    Rule 86 - Domingo Vs Garlitos

    Uploaded by

    Charlotte
    The court denied the petition of the provincial fiscal for execution of a judgment against the estate of Walter Scott Price for inheritance taxes. The court found that the claim of the government for taxes and the claim of the estate for services rendered were mutually compensated under the law, as both claims were overdue and liquidated. As the estate had a larger claim against the government for P262,200, the petitioner had no right to execute the judgment for taxes against the estate. The proper procedure was for the claimant to present the tax claim to the probate court administering the estate.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd

    Rule 86 - Domingo Vs Garlitos

    Uploaded by

    Charlotte
    60 views1 page
    The court denied the petition of the provincial fiscal for execution of a judgment against the estate of Walter Scott Price for inheritance taxes. The court found that the claim of the government for taxes and the claim of the estate for services rendered were mutually compensated under the law, as both claims were overdue and liquidated. As the estate had a larger claim against the government for P262,200, the petitioner had no right to execute the judgment for taxes against the estate. The proper procedure was for the claimant to present the tax claim to the probate court administering the estate.

    Original Description:

    Rules of Court

    Original Title

    Rule 86 - Domingo vs Garlitos

    Copyright

    © © All Rights Reserved

    Available Formats

    DOCX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    The court denied the petition of the provincial fiscal for execution of a judgment against the estate of Walter Scott Price for inheritance taxes. The court found that the claim of the government for taxes and the claim of the estate for services rendered were mutually compensated under the law, as both claims were overdue and liquidated. As the estate had a larger claim against the government for P262,200, the petitioner had no right to execute the judgment for taxes against the estate. The proper procedure was for the claimant to present the tax claim to the probate court administering the estate.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    60 views1 page

    Rule 86 - Domingo Vs Garlitos

    Uploaded by

    Charlotte
    The court denied the petition of the provincial fiscal for execution of a judgment against the estate of Walter Scott Price for inheritance taxes. The court found that the claim of the government for taxes and the claim of the estate for services rendered were mutually compensated under the law, as both claims were overdue and liquidated. As the estate had a larger claim against the government for P262,200, the petitioner had no right to execute the judgment for taxes against the estate. The proper procedure was for the claimant to present the tax claim to the probate court administering the estate.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 1

    DOMINGO vs.

    GARLITOS Both the claim of the Government for


    inheritance taxes and the claim of the intestate for
    RULE: Rule 86 (Claims Against Estate) services rendered have already become overdue and
    FACTS: demandable as well as fully liquidated. Compensation,
    therefore, takes place by operation of law, in accordance
    In Domingo vs. Hon. Judge Moscoso, the Court with the provisions of Articles 1279 and 1290 of the
    declared as final and executor the order for the payment Civil Code, and both debts are extinguished to the
    by the estate of inheritance and estate tax, charges and
    concurrent amount.
    penalties amounting to P40,058.55 issued by the CFI in
    special proceedings No. 14 entitled "In the matter of the It is clear, therefore, that the petitioner has no
    Intestate Estate of the Late Walter Scott Price."
    clear right to execute the judgment for taxes against the
    In order to enforce the claims against the estate estate of the deceased Walter Scott Price. Furthermore,
    the fiscal presented a petition for the execution of the the petition for certiorari and mandamus is not the
    judgment. The petition was, however, denied by the proper remedy for the petitioner. Appeal is the remedy.
    court which held that the execution is not justifiable as
    the Government is indebted to the estate under Petition dismissed.
    administration in the amount of P262,200.

    ISSUE:

    WON the execution is proper.

    RULING:

    The petition must be denied for lack of merit.


    The ordinary procedure by which to settle claims of
    indebtedness against the estate of a deceased person, as
    an inheritance tax, is for the claimant to present a claim
    before the probate court so that said court may order the
    administrator to pay the amount thereof.

    The legal basis for such a procedure is the fact


    that in the testate or intestate proceedings to settle the
    estate of a deceased person, the properties belonging to
    the estate are under the jurisdiction of the court and such.
    jurisdiction continues until said properties have been
    distributed among the heirs entitled thereto. During the
    pendency of the proceedings all the estate is in custodia,
    legis and the proper procedure is not to allow the sheriff,
    in case of a court judgment, to seize the properties but to
    ask the court for an order to require the administrator to
    pay the amount due from the estate and required to be
    paid.

    Another ground for denying the petition of the


    provincial fiscal is the fact that the court having
    jurisdiction of the estate had found that the claim of the
    estate against the Government has been recognized and
    an amount of P262,200 has already been appropriated
    for the purpose by RA 2700.

    You might also like