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    Padilla Vs Paterno, 93 Phil. 884

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    Loren Delos Santos
    This case discusses the proper valuation of real properties in a conjugal partnership during the dissolution and partition of assets. Specifically, it examines whether properties should be appraised based on their value at the time of dissolution in 1934 or the later figures from 1947. The Supreme Court ruled that a new valuation is permitted when the partition stage is reached, as long as all properties are appraised for the same time period. It noted that the Committee on Claims and Appraisals report is not conclusive, and the long proceedings in this case justified updating the values to 1947 given changes over time. Therefore, the Court found no error in basing the appraisal on the 1947 valuation submitted by court-appointed commissioners.

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    Padilla Vs Paterno, 93 Phil. 884

    Uploaded by

    Loren Delos Santos
    63 views2 pages
    This case discusses the proper valuation of real properties in a conjugal partnership during the dissolution and partition of assets. Specifically, it examines whether properties should be appraised based on their value at the time of dissolution in 1934 or the later figures from 1947. The Supreme Court ruled that a new valuation is permitted when the partition stage is reached, as long as all properties are appraised for the same time period. It noted that the Committee on Claims and Appraisals report is not conclusive, and the long proceedings in this case justified updating the values to 1947 given changes over time. Therefore, the Court found no error in basing the appraisal on the 1947 valuation submitted by court-appointed commissioners.

    Original Title

    173. Padilla vs Paterno, 93 Phil. 884

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    This case discusses the proper valuation of real properties in a conjugal partnership during the dissolution and partition of assets. Specifically, it examines whether properties should be appraised based on their value at the time of dissolution in 1934 or the later figures from 1947. The Supreme Court ruled that a new valuation is permitted when the partition stage is reached, as long as all properties are appraised for the same time period. It noted that the Committee on Claims and Appraisals report is not conclusive, and the long proceedings in this case justified updating the values to 1947 given changes over time. Therefore, the Court found no error in basing the appraisal on the 1947 valuation submitted by court-appointed commissioners.

    Copyright:

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

    Padilla Vs Paterno, 93 Phil. 884

    Uploaded by

    Loren Delos Santos
    This case discusses the proper valuation of real properties in a conjugal partnership during the dissolution and partition of assets. Specifically, it examines whether properties should be appraised based on their value at the time of dissolution in 1934 or the later figures from 1947. The Supreme Court ruled that a new valuation is permitted when the partition stage is reached, as long as all properties are appraised for the same time period. It noted that the Committee on Claims and Appraisals report is not conclusive, and the long proceedings in this case justified updating the values to 1947 given changes over time. Therefore, the Court found no error in basing the appraisal on the 1947 valuation submitted by court-appointed commissioners.

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    © All Rights Reserved
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    of 2

    173.

    APPRAISAL OF REAL PROPERTIES IN CONJUGAL PARTNERSHIP


    Ysabel B. De Padilla vs. Concepcion Paterno
    G.R. No. L-4130. September 30, 1953
    Bengzon J.:

    Doctrine:

    If the proceedings take a long time and the values have suffered some
    alteration, there is nothing to prevent a new valuation when the last stage,
    is reached, i.e., the actual division or partition comes, so long as all the
    properties are newly appraised in reference to the same period of time.

    Facts:

    Narciso Padilla died on February 12, 1934, leaving a childless widow


    Concepcion Paterno, whom he had married in 1912. In his last will, Narciso
    declared his mother, Ysabel Bibby vda De Padilla as universal heiress.
    Paterno filed a civil case for the delivery of her paraphernal property with
    reimbursements and indemnities as well as one-half of the conjugal property
    as her share. Paterno also prayed that her usufructuary right as surviving
    spouse be imposed on the corresponding portion of her husband’s assets.
    Padilla opposed these claims.

    On January 15, 1940 the court declared certain personal and real properties
    as paraphernal. Other realties, although originally paraphernal, were
    considered part of the conjugal assets. The court ordered the appointment of
    commissioners to estimate the amount to be reimburse, divide the conjugal
    property and determine which specific portion of the deceased’s estate is to
    be encumbered with the widow’s usufruct. On October 4, 1943 Supreme
    Court upheld the same despite Padilla’s appeals. The same year, Paterno
    died and was survived by her testate heirs and legatees. On July 3, 1950,
    the Manila Court approved the report submitted by the commissioners
    except that he declared: (1) lot No. 50 on Juan Luna Street was conjugal
    and (2) the usufruct of the widow shall be constituted on one-third of the
    estate.

    The executrix appealed to the supreme court contending that, in the


    liquidation, the realties should not have been appraised on the basis of the
    values of 1947 but of those at the time of the dissolution of the partnership
    (1934) or at least the figures stated in the inventory by the Committee on
    Claims and Appraisal.
    Issue:

    Are the real properties of a conjugal partnership should be appraised on the


    basis at the time of the dissolution of partnership or at least the figures
    stated in the inventory by the Committee on Claims and Appraisals?

    Ruling:

    No. There is no law or doctrine making the Report of the Committee on


    Claims and Appraisals conclusive.

    It is true that the report of the Committee on Claims and Appraisals


    adopted lower valuations for the disputed properties. But it needs no
    explanation that in the process of winding up a decedent's estate such
    report is only the beginning.

    In this case, the Court ruled that the proceedings took a long time from the
    dissolution of marriage on 1934 and the values have suffered some
    alteration, there is nothing to prevent a new valuation when the last stage,
    is reached, i.e., the actual division or partition comes, so long as all the
    properties are newly appraised in reference to the same period of time.
    There exist no law or doctrine making the Report of the Committee on
    Claims and Appraisals conclusive upon the parties and the courts.
    Furthermore, the court realized that the adoption of such criterion would
    only profit the appellant in so far as it concerns the indemnities to be paid
    for the paraphernal lots on which buildings had been erected by the
    conjugal partnership, because lesser indemnities would mean greater
    conjugal assets to divide.

    Hence, the court committed no error for appraising the values of the real
    property in this particular conjugal partnership based on 1947 valuation
    report submitted by the assigned commissioners.

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