Dacanay v.

Commonwealth in favor of the Government against this intestine, is

undeniably a legal credit.
In this case, the Court, on March 18, 1938, ordered the creditors to
appear in order to pay their debts with the amount obtained from the
sale of one of the assets of this intestate. Among the credits ordered And as for the professional rights of the administrative
by the Court were as follows: 1. P320 in favor of the Government as lawyer, which are considered as administrative expenses,
inheritance tax; 2. P305.44, amount of the judgment given in favor of your payment is equally legal.
the municipality of Candelaria, Tayabas; And 3 the rights for
professional services rendered by Gabriel N. Trinidad, as a lawyer for In reality, the legality of these credits is not discussed. What
the administration. From this resolution Amada Dacanay appealed,
claiming that the Court failed to declare preferential its claim for its the appellant contends is that her claim for the amount of
services rendered as such administrator and for the accumulated her services and that of her maintenance constitutes a
and unpaid amounts that correspond to its maintenance preferential claim. But, it turns out that your claim in these
concepts has not been approved by the court and its
As for the amount of P320, which is owed to the Government by
payment is not yet proceeded. On the other hand, it is not
inheritance tax, it is alleged that its payment was premature because
the liquidation and repartition in this file had not yet been made. This known that, after the fact of these payments approved by
basis is clearly wrong. Section 1544 of the Administrative Code, as the Court, the intestate would no longer have funds to pay
amended by Law 3606, provides that when the intestate or the credit of the administrator in the event that it was duly
testamentary of a deceased person is promoted before expiration six approved in its time.
months after death and the distribution has not yet been made after
18 months If it has been promoted, as in this case, the Internal
Revenue Manager will determine the amount of the tax according to For these reasons, the judgment appealed against, with
the best evidence that can be obtained and demand payment from costs to the appellant, is upheld.
the admnistrator. It is not therefore true that the inheritance tax can
not be collected until after the division of the estate of the deceased
has taken place.

The amount of P305.44, amount of the sentence pronounced