TERESA, MARIA CHRISTINA, GENARO III, MARIA LUISA, CRISPIN JR., VINCENT and RASCHEL, all surnamed GABRIEL, vs. HON. COURT OF APPEALS, EMMA, CORAZON and RAMONA, all surnamed RONQUILLO
G.R. No. 149909 October 11, 2007
Facts:
1. Petitioners are the heirs of the late Atty. Crispin F. Gabriel, who was designated as the sole executor of the last will and testament of the deceased Genaro G. Ronquillo whose will was probated in 1978.
2. On July 26, 1993, the probate court issued an Order fixing the amount of compensation of Atty. Gabriel as executor in the amount of Php426,000.00 as of December 1992, plus Php3,000.00 a month thereafter until the final liquidation of the estate.
3. 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.
4. 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.
5. The said sum included the compensation of Atty. Gabriel.
6. 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.
7. In the meantime, the parties came to an agreement to divide the amount deposited in court. Petitioners received Php284,400.00, and thus, there still remained a balance of Php363,600.00.
Issue:
Whether the probate court can take cognizance of the tax controversies
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Ruling:
The probate court can rightfully take cognizance of the unpaid taxes of the estate of the deceased; if the estate is found liable, the probate court has the discretion to order the payment of the said taxes.
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