G.R. No. 23726 - IN RE: Estate of Florentino vs. De Leon

Domingo Florentino died on January 16, 1924, at Vigan, Ilocos Sur, leaving a considerable estate.
Following his death, the will of the deceased was admitted to probate.
Jose Villanueva was named executor and qualified by filing a bond of P20,000.
The executor was granted the usual letters of administration, authorizing him to settle the estate.

She alleged that she and the deceased had been living together as husband and wife since 1888.
She claimed that in 1888 they formed a partnership, with each contributing P1,000 to engage in a business venture.
It was further alleged that the partnership was never liquidated upon the death of Florentino.

The initial motion for intervention was denied by Judge Quintero on the ground that such claims should be pursued either through the commissioners or by an independent action to confirm her rights in the estate.

Acting on the court’s suggestion, Roberta de Leon filed a separate suit against executor Jose Villanueva, seeking declaration of her ownership of one-half of Florentino’s property.
She later filed another motion, under oath, alleging discrepancies in the valuation of the estate.

The executor had reportedly indicated that the property was valued at only P50,000.
Contradictory evidence suggested that the true value exceeded P300,000, particularly highlighting the omission of jewelry and tobacco leaf.

Commanding the executor to, within three days, state under oath why the jewels mentioned should not be included in the inventory.
Directing the executor to explain the disposition of the consignments of tobacco leaf.
Ruling that Roberta de Leon possessed the right to intervene in the settlement of the estate accounts.

The executor’s counsel objected to the trial court’s order and took steps to perfect an appeal.
Roberta de Leon’s counsel opposed the appeal on the basis that the executor did not have a right to appeal the order granting her intervention.
The appellate court:

Admitted the appeal concerning the right of intervention.
Denied the appeal as to the order compelling the executor to explain the inventory discrepancies, holding that appellant’s failure to invoke the proper remedy (i.e., certification of the bill of exceptions under Section 499 of the Code of Civil Procedure) precluded review of that aspect.

Whether an alleged partner of the deceased (Roberta de Leon) has sufficient interest in the estate to be allowed to participate in the approval and contesting of the executor’s accounts.
Whether the trial court erred in issuing an order requiring the executor to explain, under oath, the exclusion of certain items (jewelry and tobacco leaf) from the inventory.
The appropriateness of allowing an appeal on issues not raised through the proper procedural remedy as provided in Section 499 of the Code of Civil Procedure.