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Domingo vs.

G.R. No. L-18994 June 29, 1963
Labrador, J.

- In a separate case (Domingo vs. Hon. Judge Moscoso), the SC declared final and executory the order for the payment
by the Estate of Walter Scott Price of estate and inheritance taxes, charges, and penalties amounting to P40, 058.55.
- In order to enforce the final decision, the fiscal presented before the CFI Leyte a petition for the execution of
o The petition was, however, denied by the CFI because the government is apparently indebted to the Estate
in the amount of P262,200.00.
o This indebtedness was evidenced by a notarized contract between the Administratix of the Estate and the
Director of the Bureau of Lands, as well as a note from the President mandating the Director to pay the
Estate the said sum.
o The lower court then held that the payment of the claim of the Collector of Internal Revenue be deferred
until the government pays what it owes the Estate.
Hence, this petition.
- The ordinary procedure by which to settle claims or indebtedness against the estate of a deceased person is for the
claimant to present a claim before the probate court so that said court may order the administrator to pay the amount
o In other words, a writ of execution is not proper pending proceedings before the probate court.
- Also, both the claim of the government for inheritance taxes and the claim of the intestate have already
become overdue and demandable as well as fully liquidated. Compensation, therefore, takes place by
operation of law, as according to Art. 1290 of the CC.
Petition Dismissed.