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PHILIPPINE SUPREME COURT DECISIONS

EN BANC

[G.R. No. 46198. October 10, 1938. ]

In re Intestate of the deceased Roman Lazo. JACOBE LAZO, administratrix-appellee, v. MAURO LAZO, special administrator-appellant.

Bernardino Quitoriano and Jose Singson Tongson, for Appellant.

Juan Amor, for Appellee.

SYLLABUS


1. EXECUTORS AND ADMINISTRATORS; NECESSARY EXPENSES OF ADMINISTRATION; PREFERENCE OF CREDITS. — Necessary expenses of administration have preference over the debts against the estate. The lower court was of the opinion that the credit of J. L. is entitled to preference , for the reason that the same was approved by the lower court long before the approval of the account of M. L. Section 735, as amended, of the Code of Civil Procedure, however, does not establish any preference as between the necessary expenses of administration. Preferences and priorities in cases of this nature are a matter of statutory regulation. In our case, the expenses of administration are on the same level and entitled to the same priority of payment.


D E C I S I O N


LAUREL, J.:


Roman Lazo having died intestate in San Vicente, Ilocos Sur, the Court of First Instance of the province, on April 25, 1925, appointed Mauro Lazo as administrator of the estate of his deceased uncle. Thereafter, the court reconsidered its order and, on May 9, 1925, appointed Jacobe Lazo, widow of the deceased, instead. Difficulties having arisen in connection with the administration of the properties, the court, on August 29, 1926, appointed Mauro Lazo as special administrator. After various incidents which are not necessary to mention, the administratrix presented her final account showing expenses and disbursements amounting to P6,098, but the court reduced the amount to P4,619.73. (Pp. 40-47, Record on Appeal.) The order of the lower court allowing this amount was affirmed by this court on appeal. (Lazo v. Lazo, G. R. No. 41031, 60 Phil., 1043.) On October 29, 1934, Mauro Lazo presented his account as special administrator and sought the approval of the court of the expenses incurred by him as such special administrator, totalling P1,288.07. The court, in its order of November 27, 1935, reduced this amount of P738.07.

The special administrator claimed preference of his credit over that of the administratrix. The lower court, however, declared preferential the claim of the administratrix. Its resolution dated August 6, 1936, is as follows:jgc:chanrobles.com.ph

"RESOLUCION

"Resolviendo la cuestion planteada por los abogados Sres. Jose Singson Tongson y B. Quitoriano del administrator especial Mauro Lazo, y la oposicion presentada por el abogado Sr. Juan Amor de la administradora Jacobe Lazo en su escrito del 8 de julio de 1935, sobre la preferencia de creditos de ambos administradores, el Juzgado cree que es mas preferente el credito de la administradora Jacobe Lazo ya aprobado por este Juzgado en su orden de fecha 15 de agosto de 1933, la cual fue confirmada por la Honorable Corte Suprema en su decision promulgada el 17 de septiembre de 1934. Es preferente dicho credito de Jacobe Lazo, puesto que el mismo goza del derecho de relacion, en virtud de una sentencia firme de este Juzgado, que asi quedo, antes aun de la aprobacion de la cuenta del administrador especial Mauro Lazo, que otorgo este Juzgado solamente el 27 de noviembre de 1935. Dichas aprobaciones a las cuentas de autos tienen el caracter de sentencias firmes.

"Los creditos o deudas que constan en escritura publica o por sentencia firme tendran preferencia entre si por el orden de antig
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