Title
Heirs of Tan vs. Intermediate Appellate Court
Case
G.R. No. L-71033
Decision Date
Jul 29, 1988
Siblings dispute inheritance over properties; trial court orders reconveyance and payment. Final judgment upheld, denying petitioners' claims of limited liability and due process violations.

Case Summary (G.R. No. L-71033)

Factual Background

Don Eusebio Valdez Tankeh and his wife, Dona Hilaria Isabelo, had seven children: Remigio, Alejandro, Aida, Florencia, Ruperto, Brigida, and Clemente. Don Eusebio died intestate in 1948; his estate was judicially settled in Special Proceedings No. 5147, closed in 1954. Dona Hilaria died intestate on March 2, 1965, and a petition for settlement of her estate was filed July 8, 1965. On August 27, 1965, Remigio, Alejandro, and Aida filed suit against Florencia, Ruperto, Brigida, and Clemente for recovery of shares in properties allegedly transferred improperly, initiating Civil Case No. 62320 in the Court of First Instance of Manila. The complaint was amended repeatedly to join spouses and family corporations and to include additional properties.

Trial Court Proceedings

The defendants asserted counterclaims seeking reconveyance and recovery of their respective shares in the Folgueras, Rosario, and Carriedo properties, alleging those had been transferred to plaintiff Remigio in trust by their parents in 1945 and 1948. Plaintiff Remigio died September 3, 1968; by court order his widow Rosita G. Tan and minor children were substituted as plaintiffs. After a trial that extended over fourteen years, the Court of First Instance dismissed the complaint and granted the defendants’ counterclaims, ordering the plaintiffs (a) to reconvey a one-seventh (1/7) portion of the Folgueras, Rosario, and Carriedo properties to each defendant co-heir or to distribute sale proceeds with legal interest if already sold; (b) to pay each defendant one-seventh of the income of the Carriedo property fixed at P15,000.00 per month from 1951, plus legal interest until paid; and (c) to pay P20,000.00 as attorney’s fees. The court dissolved the receivership over the Yayang Building and directed settlement and distribution of funds held in trust.

Intermediate Appellate Court Ruling on Merits

On appeal, the Intermediate Appellate Court affirmed the trial court’s decision with modification. The Appellate Court fixed the plaintiffs’ share in the Yayang Building at one-sixteenth (1/16) of the property and its income, and it removed the award of attorney’s fees to the defendants. That judgment was rendered final by the dismissal of the petition for review by certiorari, and entry of final judgment followed on October 23, 1984.

Execution Proceedings and Trial Court Order of Execution

Upon motion for execution filed November 19, 1984 by the private respondents, the trial court on December 20, 1984 granted a writ of execution. The court commanded the Register of Deeds of the City of Manila to cancel Transfer Certificate of Title No. 117897 for the Carriedo property and to issue a new certificate reflecting co-ownership of one-seventh for each defendant co-heir and the plaintiffs; it ordered the sheriff to collect P16,261,714.28 from plaintiffs’ goods and chattels for the Carriedo property obligation to the six defendants (P2,710,285.71 for each co-owner), representing income of P15,000.00 per month from January 1951 to December 31, 1984, with legal interest; it commanded collection of P220,500.00 as the respondents’ aggregate shares from the sale of the Rosario property and P202,011.42 from the sale of the Folgueras property, each with legal interest; and it ordered the receiver, Far East Bank and Trust Co., to turn over funds proportionally and to report within fifteen days. The court set a hearing for determination of the value of the plaintiffs’ 1/16th share in the Yayang Building on January 11, 1985.

Intermediate Appellate Court on Execution

On appeal, the Intermediate Appellate Court modified the order of execution. It affirmed the order except that it fixed the total monetary obligation of the petitioners on the Carriedo, Rosario, and Folgueras properties up to December 31, 1984 at P14,831,703.13. It ordered the Register of Deeds to issue a new title for the Yayang property indicating the plaintiffs’ 1/16th share. It directed the trial court to receive evidence of income from the Yayang property since Dona Hilaria’s death up to December 31, 1984, determine the petitioners’ 1/16th share, and deduct that amount from the petitioners’ monetary liability up to the same period. It further ruled that from January 1985 petitioners would be entitled to their share of the income subject to the unsatisfied monetary award to private respondents.

Procedural History in the Supreme Court

The matter reached the Supreme Court previously in G.R. No. 66977, in which a petition for review by certiorari was denied by Resolution dated August 20, 1984. After the execution proceedings produced the December 20, 1984 order, the petitioners challenged that execution order in the Intermediate Appellate Court, and subsequently filed the instant petition docketed as G.R. No. 71033. While G.R. No. 71033 was pending, Eusebio V. Tan filed a petition in intervention dated October 24, 1986, docketed as G.R. No. 76330, alleging deprivation of property without due process and that the judgment was inherently unjust and void in violation of Articles 774 and 1311 of the New Civil Code. The Court consolidated G.R. Nos. 71033 and 76330 by resolution of October 28, 1987.

Issue Presented

The sole issue pressed before the Supreme Court was whether the petitioners were deprived of due process and made liable beyond the value of their inheritance from the deceased Remigio V. Tan, contrary to Articles 774 and 1311 of the New Civil Code, and whether the execution of a final and executory judgment could be modified at the execution stage to limit the petitioners’ liability to the extent of their inheritance.

Parties’ Contentions

The petitioners contended that their liability should be limited to the value of their inheritance from Remigio V. Tan under Articles 774 and 1311 and that the execution order imposed obligations beyond that limit, thereby depriving them of property without due process. The respondents and the Intermediate Appellate Court answered that the petitioners should have raised the limitation-of-liability issue during trial or on appeal, that the judgment as rendered condemned the petitioners without qualification, and that to vary the terms of a final and executory judgment at the execution stage would be impermissible.

Ruling of the Supreme Court

The Supreme Court denied the petition in G.R. No. 71033 and dismissed the petition in G.R. No. 76330. The Court lifted the temporary restraining order previously issued and found no reversible error in the Intermediate Appellate Court’s rulings. The Court held that the petitioners had the opportunity to seek a qualification limiting their liability to the extent of their i

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