Cesar D. Taruc v. Angelina D. Maximo

Summary

This case arose from execution proceedings in a labor case where judgment debtor Cesar Taruc claimed his levied property was exempt as a family home. The Supreme Court corrected the Court of Appeals' application of Civil Code provisions, ruling that Family Code provisions apply since the alleged family home was constructed in 1998 after the Family Code's effectivity. The Court emphasized that family home exemption requires actual proof of constitution and occupancy, not mere allegations. Taruc's evidence—a building permit and utility bills—was insufficient to establish that the property was duly constituted as a family home under Family Code requirements. The Court affirmed that the burden of proving exemption rests on the judgment debtor, and mere allegations without substantial proof cannot forestall execution of final judgments. The property remained subject to levy and execution.