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PHILIPPINEREPORTSANNOTATEDVOLUME110
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DlSTINGUISHED
FROM
ANCILLARY
ADMINISTRATION.It would appear that while still
living, the decedent obtained a loan of $5,000 from the
Bank of California National Association, secured by a
pledge on his shares of stock in the Mindanao Mother
Lode Mines, Inc. The Tax Court disallowed this item on
the ground that the local probate court had not approved
the same as a valid claim against the estate and because it
constituted an indebtedness in respect to intangible
personal property which the Tax Court held to be exempt
from inheritance tax. Held: The action of the lower court
must be sustained. The approval of the Philippine probate
court of this particular indebtedness of the decedent is
necessary. This is so although the same has been already
admitted and approved by the corresponding probate court
in California, situs of the principal or domicillary
administration. It is true that there is in the Philippines
only an ancillary administration in this case but the
distinction
between
domicillary
or
principal
administration and ancillary administration serves only to
distinguish one administration from the other, for the two
proceedings are separate and independent. The reason for
the ancillary administration is that, a grant of
administration does not ex proprio vigore, have any effect
beyond the limits of the country in which it was granted.
Hence, Rule 78, Secs. 1, 2, and 3 of the Rules of Court
requires that before a will duly probated outside of the
Philippines can have effect here, it must first be proved
and allowed before the Philippine courts, in much the
same manner as wills originally presented for allowance
therein. And the estate shall be administered under
letters, testamentary, or letters of administration granted
by the court, and disposed of according to the will as
probated, after payment of just debts and expenses of
administration (Rule 78, Sec. 4, Rules of Court.)
10. ID. ID. ID. ID. EXTENT OF DEDUCTION ALLOWED
ESTATE OF DECEDENT.Another reason for the
disallowance of this indebtedness as a deduction, springs
from the provisions of Section 89, letter (d), number (1), of
the National Internal Revenue
691
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691
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692
P43,500.00
Personal Property
1,770.00
79,800.00
4,870.88
851.97
P130,792.85
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693
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PHILIPPINEREPORTSANNOTATEDVOLUME110
P2,086.52
Judicial Expenses:
6,000.00
694
694
1,400.05
8,604.39
652.50
P10,000.00
10,022.47
P21,365.88
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PHILIPPINEREPORTSANNOTATEDVOLUME110
695
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696
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697
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698
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699
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Yam Ka Lim vs. Collector of Customs, 30 Phil., 46 Lim & Lim vs.
700
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Sy Joc Lieng vs. Sy Quia, 16 Phil., 138 Ching Huat vs. Co Heong, 77
701
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PHILIPPINEREPORTSANNOTATEDVOLUME110
702
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703
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704
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705
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706
P1,204.34
6,000.00
1,400.05
___________
Total Deductions P8,604.39
..............................................
__________
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707
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708
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459.
9
Rule 78, Secs. 1,,2, and 3, Rules of Court. See also Hix vs. Fluemer, 54
Phil., 610.
10
709
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710
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711
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