In Re Intestate of the Deceased Roman Lazo. Jacobe Lazo v. Mauro Lazo

Summary

This intestate succession case involved a dispute between widow-administratrix Jacobe Lazo and special administrator Mauro Lazo over priority of their respective administration expense claims in an insolvent estate. The deceased Roman Lazo's estate administration faced difficulties leading to appointment of both administrators at different times. When the estate became insolvent with only P900 available, both administrators claimed preference for their allowed expenses (Jacobe: P4,619.73 reduced to P3,933; Mauro: P738.07). The Supreme Court clarified that under Section 735 of the Code of Civil Procedure, administration expenses have equal priority without preference based on approval dates. The Court ordered pro rata distribution of available funds, establishing important precedent that administration expenses rank equally regardless of timing of court approval.