- Petitioner
- Concepcion Abella de Diaz
- Respondent
- Erlanger & Galinger
- Citation
- G.R. No. 38052
- Court
- Supreme Court
- Division
- Second Division
- Ponente
- Hull, J.
- Decided
- December 23, 1933
Summary
This 1933 Supreme Court case involved a marital property dispute arising from execution proceedings. When Erlanger & Galinger, Inc. obtained judgment against Domingo Diaz and levied on properties, his wife Concepcion claimed they were her paraphernal property exempt from execution. The trial court granted a permanent injunction protecting all levied properties. The Supreme Court partially affirmed, holding that buildings constructed on the wife's land with her private money were indeed paraphernal property under Civil Code Article 1404. However, the Court reversed regarding other items (palay, lumber, automobile), finding them to be conjugal property. Significantly, the Court ruled that the husband's electric light business venture was a conjugal partnership enterprise, not a personal obligation, making Article 1386's protection inapplicable. The decision clarified important distinctions between paraphernal and conjugal property rights.
Intellegal Wiki · Key Holding
Affirmed the deficiency sales-tax assessment, holding that a firm habitually manufacturing drums in the ordinary course of its business is a manufacturer subject to sales tax, not a mere contractor, under Article 1467, which treats contracts for goods manufactured in the ordinary course of business as contracts of sale regardless of who supplies the raw materials.
An editorially maintained summary of the rule this Supreme Court decision is cited for — not legal advice.