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    Eduardo R. Alicias, Jr. vs. Atty. Myrna v. Macatangay

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    Mona Liza
    The heirs of Atty. Crispin Gabriel filed a petition questioning two orders of the probate court. The probate court refused to release Php648,000 representing Gabriel's compensation as executor of the estate of Genaro Ronquillo. It also insisted on hearing the heirs' allegation that taxes were unpaid from the sale of estate properties. The issue is whether the probate court can take cognizance of unpaid taxes from the estate. The Supreme Court held that yes, the probate court can take cognizance of unpaid taxes due from the estate, as it has discretion to order payment of taxes found due from the deceased's estate.

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    Eduardo R. Alicias, Jr. vs. Atty. Myrna v. Macatangay

    Uploaded by

    Mona Liza
    75 views2 pages
    The heirs of Atty. Crispin Gabriel filed a petition questioning two orders of the probate court. The probate court refused to release Php648,000 representing Gabriel's compensation as executor of the estate of Genaro Ronquillo. It also insisted on hearing the heirs' allegation that taxes were unpaid from the sale of estate properties. The issue is whether the probate court can take cognizance of unpaid taxes from the estate. The Supreme Court held that yes, the probate court can take cognizance of unpaid taxes due from the estate, as it has discretion to order payment of taxes found due from the deceased's estate.

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    The heirs of Atty. Crispin Gabriel filed a petition questioning two orders of the probate court. The probate court refused to release Php648,000 representing Gabriel's compensation as executor of the estate of Genaro Ronquillo. It also insisted on hearing the heirs' allegation that taxes were unpaid from the sale of estate properties. The issue is whether the probate court can take cognizance of unpaid taxes from the estate. The Supreme Court held that yes, the probate court can take cognizance of unpaid taxes due from the estate, as it has discretion to order payment of taxes found due from the deceased's estate.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    75 views2 pages

    Eduardo R. Alicias, Jr. vs. Atty. Myrna v. Macatangay

    Uploaded by

    Mona Liza
    The heirs of Atty. Crispin Gabriel filed a petition questioning two orders of the probate court. The probate court refused to release Php648,000 representing Gabriel's compensation as executor of the estate of Genaro Ronquillo. It also insisted on hearing the heirs' allegation that taxes were unpaid from the sale of estate properties. The issue is whether the probate court can take cognizance of unpaid taxes from the estate. The Supreme Court held that yes, the probate court can take cognizance of unpaid taxes due from the estate, as it has discretion to order payment of taxes found due from the deceased's estate.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    of 2

    GABRIEL VS.

    CA

    G.R. NO. 149909

    OCTOBER 11, 2007

    FACTS:

    Petitioners are the heirs of the late Atty. Crispin F. Gabriel (Atty. Gabriel),
    who was designated as the sole executor of the last will and testament of the deceased
    Genaro G. Ronquillo (Ronquillo) whose will was probated in 1978 before the RTC
    of Pasig City. On the other hand, respondents are the heirs of the testator Ronquillo.

    While still acting as executor, Atty. Gabriel, with prior approval of the probate
    court, sold three parcels of land situated at Quiapo, Manila to William Lee for
    Php18,000,000.00. Due to certain disagreements between Atty. Gabriel and the
    respondents, a portion of the proceeds in the amount of Php1,422,000.00 was
    deposited with the probate court. The said sum included the compensation of Atty.
    Gabriel. Allegedly, to prevent the release of the compensation, respondents filed a
    notice with the probate court that there was a pending tax investigation with the
    Bureau of Internal Revenue concerning unpaid taxes of the estate from the sale of
    the land.

    On April 3, 2001, petitioners filed a Petition for Certiorari, Prohibition and


    Mandamus with Preliminary Injunction and Prayer for Temporary Restraining Order
    in the CA. Petitioners questioned the twin orders of the probate court, particularly
    (1) the courts refusal to order the release of the amount of Php648,000.00
    representing the compensation of Atty. Gabriel as the executor of the last will and
    testament; and (2) the courts insistence to hear respondents allegation of non-
    payment of taxes resulting from the sale of the properties for which reason the
    compensation of Atty. Gabriel should not be released until resolution by the probate
    court on this matter.

    ISSUE:

    Whether the probate court can take cognizance of the unpaid taxes from the
    estate of the deceased.

    HELD:

    Yes. The probate court can rightfully take cognizance of unpaid taxes due
    from the estate of the deceased. The probate court has the discretion to order the
    payment of taxes due from the estate of the deceased, if the estate is found liable.

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