G.R. No. 19417 ; March 27, 1923
FILOMENA CONCEPCION, as administratrix of the estate of Ildefonso Tan Bunting y Cosiam, deceased, plaintiff-appellee, vs. CEFERINO JOSE, ET AL., defendants-appellants.

FACTS

This is an appeal from an order of the Court of First Instance of Manila approving a contract for the construction of a mausoleum on the tomb of the deceased Ildefonso Tan Bunting. The lower court ordered that the cost of the mausoleum be deducted from the one-third of free disposal (disposable portion) of the estate, citing Article 840 of the Civil Code. The appellants contested this order, arguing the cost should be deducted from the entire mass of the estate, citing Sections 735 and 753 of the Code of Civil Procedure. The testator left both legitimate and legally acknowledged natural children. His will directed that his funeral be performed “in a manner suitable to my standing and position.”

ISSUE

Whether the cost of the mausoleum, as a funeral expense, should be deducted from the disposable one-third of the estate under Article 840 of the Civil Code or from the entire mass of the estate under the Code of Civil Procedure.

RULING

The Supreme Court reversed the order of the lower court. The cost of the mausoleum must be deducted from the entire mass of the estate, not merely from the disposable one-third.
The Court found an irreconcilable conflict between Article 840 of the Civil Code, which in cases involving both legitimate and acknowledged natural children requires burial and funeral expenses to be paid from the disposable portion, and Section 753 of the Code of Civil Procedure, which mandates payment of funeral charges from the estate before its residue is distributed, without distinction. The Court held that Section 753 of the procedural code, being incompatible with Article 840 of the Civil Code on this specific point, repeals it. The mausoleum, not being disproportionate to the estate and in line with the testator’s directive for a suitable funeral, is considered a funeral expense. Therefore, it must be paid in accordance with the order of payment prescribed by the Code of Civil Procedure, which charges such expenses against the whole estate.