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(4) the addition to the net value thus found, of the value, at the time they wer
e made, of donations subject to collation; and
(5) the determination of the amount of the legitimes by getting from the tot
al thus found the portion that the law provides as the legitime of each respecti
ve compulsory heir.
Deducting the legitimes from the net value of the hereditary estate leaves th
e freely disposable portion by which the donation in question here must be measu
red. If the value of the donation at the time it was made does not exceed that d
ifference, then it must be allowed to stand. But if it does, the donation is ino
fficious as to the excess and must be reduced by the amount of said excess. In t
his case, if any excess be shown, it shall be returned or reverted to the sole c
ompulsory heir of the deceased Epifanio R. Tupas.
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Atty. Lanie Yangyang
Cases
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