Chapter 13-B- Estate Tax: Gross

Estate of Married Decedents

CHAPTER 13-B: SELF-TEST
EXERCISES
Discussion Questions
1. What is a
2. property regime?
Enumerate and briefly discuss the
3. Compare the absolute community of types of property regimes.
gains property to the conjugal partnership of
4. Enumerate and discuss the list of exclusive
properties under absolute
community of property
True or False 1
T1 The spouses can stipulate the conjugal partnership of gains as their
property regimes even in the current time.
F2. The property regime of the spouses may be agreed upon during the
marriage.
F3. In defaultof agreement as to the property relation between the spouses, the
absolute separation of property is
4.
presumed.
Fruits accruing during the marriage are conclusively presumed common
while fruits accruing before the
marriage are conclusively presumed
exclusive.
5. The absolute community of
property applies
prospectively from
on fruits
the date of marriage.
T6 The conjugal partnership of gains operates retrospectively and
prospectively.
7. Properties for exclusive personal use of either spouses are exclusive
properties under absolute community of properties.
8.
8 . All fruits, accruing before or after the marriage, are conjugal properties.
9. Fruits accruing from common properties are common properties under
conjugal partnership of gains.
10. Fruits accruing from separate properties are common properties under
conjugal partnership of gains.
T 11. All fruits before the marriage are conjugal properties.
F 12. All fruits during the marriage are communal properties.
1 3 . Real properties are common properties under absolute community of
properties.
f14. Personal or movable properties are separate properties under absolute
community of properties.
P15. Properties received by way of gifts are exclusive properties.

True or False 2
1. Properties received by way of inheritance are exclusive properties.
2. All properties brought into the marriage are separate under the conjugal
partnership of gains.
3. Generally, all properties brought into the marriage are community
properties.

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F4. The properties of a spouse with a descendant from a prior marriage are
exclusive properties.
The fruit of inherited properties are exclusive under absolute community of
T5 properties.
6 . The fruit of donated properties are exclusive properties under conjugal
partnership of gains.
7 . The fruits of labor of either spouse are exclusive under the absolute
community of property.
8. The gross estate of a decedent includes his separate properties and their
his surviving
9.
common
properties with spouse.
Marriages celebrated after August 3, 1988 are conclusively presumed under
the absolute community of property.
T 10. In default of an agreement between the spouses, marriages celebrated
before August 3, 1988 are presumed under the conjugal partnership of
gains.
f11. Issues of property regime are irrelevant to a single decedent.
unless
12. In taking inventory, properties
proven as exclusive of either spouse.
are generally presumed common

P13. The proceeds of separate property sold during the marriage can become a
conjugal property.
1 4 . The proceeds of separate property sold during the marriage is always a
separate property under absolute community of property.
T 15. Jewelry is generally considered community property.
T 16. Jewelry inherited during the marriage is exclusive property.
T17. The sale of a separate property may produce a separate property and a
conjugal property.
E 18. The sale of a conjugal property may produce a separate property and a
conjugal property.
19. The properties of a spouse with a descendant from a prior marriage are
communal properties.
20. The properties of a spouse without any descendant from a prior marriage
are communal properties.

Multiple Choice Theory: Part 1

1. Statement 1: Under absolute community of property, properties are

presumed community unless proven otherwise.
Statement 2: Under conjugal partnership of gains, properties are presumed
conjugal unless proven otherwise.

Which is correct?
a. Statement 1 c. Both statements
b. Statement 2 d. Neither statement

n2. In determining the property regime of the spouses, which is given primacy?
a. Agreement
Conjugal partnership of gains
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 Chapter 13-B-Estate Tax: Gross Estate of Married Decedents

C. Absolute community of property

d. Absolute separation of property

D3. Which is not a property

regime?
a. Absolute separation of property
b. Conjugal partnership of gains
C. Absolute community of property
d. Pooling of interest

C4.4. Which is a conjugal property?

a. Property inherited during marriage
b. Property inherited before marriage
C.
C. Property received from exercise of profession during marriage
d. Property received from a donation during marriage

Which of these is an exclusive property?

a. Fruits arising from properties inherited during marriage
b. Fruits of properties acquired before marriage
C. Properties acquired from personal labor of the wife
d. Properties donated to both of the spouses

6. Which is a community property?

a. Properties received as inheritance during marriage
b. Properties representing fruits of community properties
C. Properties representing fruits from donated properties
d. Fruits of inheritance during marriage

7. Which is a common property under absolute separation ofproperty?

a.
a. Salaries of the husband
b. Business profits of the wife
C. Donation or inheritance receive by either spouse
d. Business interest jointly financed by both spouses

Which of these donations or inheritance is a common property?

a. Donations designated by the donor for the wife
b. A devise to the husband
C.
C. A donation designated by the donor for the husband and the wife
d. An inheritance from the mother of the wife

9 Which is not a common property?

a. Revocable donation to both spouses
b. Irrevocable donation in trust for both spouses
C. Direct and irrevocable donation for both spouses
d. All of these

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b 10. Which is not a separate property under conjugal partnership?

a. Professional income of the husband
b. Rental income from separate properties
c. Income of common properties
d. All of these

11. Which is incorrect regarding fruits of separate properties during the

marriage?
a.Exclusive under conjugal partnership of gains
b. Exclusive under absolute community of property
C. Exclusive under absolute separation of property
d. None of these

12. Fruits accruing before the marriage are

a. Common under conjugal partnership of gains
b. Common under absolute community of properties
C. Exclusive under absolute community of properties
d. A and C

A13. The income of donated properties before marriage are

a. Exclusive properties under conjugal partnership
b. Exclusive under absolute community of property
C. Common properties under conjugal partnership of gains
d. A and C

14. Property inheritance during the marriage is

a. Exclusive under conjugal partnership
b. Exclusive under absolute community of property
C. Common properties under conjugal partnership of gains
d. A and B

15. The property inheritance before the marriage is

a. Separate property under conjugal partnership
b Separate property under absolute community of property
C. Common property under absolute community of property
d. A and C

Multiple Choice Theory: Part2

1. Which is incorrect under the absolute community of property?
a. Jewelry received as an inheritance during marriage is an exclusive
property.
b. Jewelry received as a donation before marriage is a common property.
C. Jewelry acquired from income of separate property is an exclusive
property.
d. None of these

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2. The income
of properties acquired from the personal hard work of either
spouse is
a. Exclusive under absolute
b. separation of properties
Common properties under absolute
C.Exclusive under conjugal
community of property
d. A and B partnership

3. The husband has numerous pricey personal apparels. These are

a. Exclusive properties under conjugal partnership
b. Common
properties under absolute community of property
C. Common properties under absolute
d. None of these separation of property

4 . The gain on sale of a

separate property during the marriage is
a.
Separate property under conjugal partnership of gains
D. Separate property under absolute community of property
C. Common property under conjugal
d. A andB
partnership of gains

5. The gain on sale of common properties is

a. Exclusive under conjugal partnership of gains
b. Common under absolute separation of
property
C. Common under absolute
community property
of
d None of these

D6. Which is not considered a separate property

of the recipient spouse?
a.
Acquisition of property as a trustee
b. Acquisition of property as a fiduciary heir
C.
Acquisition of property as a usufructuary
d. All of these

Which is a paraphernal property under absolute community of property?

a. Property inherited by the husband
b. Property inherited by the wife
C. Property earned from separate properties of the husband
d. Property from the exercise of profession by the wife
8. Which is a paraphernal property under the conjugal partnership of gains?
a.
a. Property brought into the marriage by the wife
b. Income of properties donated to the wife during the
C.
C. Income from the separate industry of the husband
marriage
d. Income from the separate industry of the wife
 Chapter 13-B- Estate Tax: Gross Estate of Married Decedents

29. Which of these is a capital property under conjugal partnership of gains?

a. Properties brought into the marriage by the wife
b. Properties inherited by the husband
C. Fruits of properties donated to the husband
d. Properties for exclusive use of the husband
C 10. Which is capital property under the absolute community of property?
a
a. Properties before marriage of the wife with a descendant in a prior
marriage
b. Fruits of separate property of the wife
C. Properties for exclusive personal use of the husband
d. Compensation income of the husban«

1 1 . Which is excluded in gross estate?

a. Separate property of the decedent
b. Common property of the spouses
C. Separate property of the surviving spouse
d. A andC

1 2 . Which is excluded in the gross estate of a deceased husband under the

absolute community of property?
a. Fruits of properties inherited by the wife during
marriage
b. Fruits of common properties during the marriage
C. Fruits of properties of the spouses before their marriage
d. Properties inherited by the husband

13. Which is excluded in the gross estate of a deceased wife under the conjugal
partnership of gains?
a. Business income of the husband
b. Professional income of the wife
C.
by way of inheritance by the wife
Property received into
d. Property brought the marriage by the husband
A 14. Which will not be included in gross estate regardless of the property regime
of the spouses?
a. Accruals from SSS
b. Jewelry
C. Properties for exclusive use of the spouses
d. Fruits of separate properties

15. Which is excluded in the gross estate of the husband under the conjugal
partnership of gains?
a. Properties inherited by the wife
b. Properties brought into the marriage by the husband
C. Income from properties inherited by the wife
d. Properties acquired by the wife from her own labor

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Multiple-Choice - Problems: Part 1

Case 1
Mr. Andrenico brought into the marriage an agricultural land worth
P1,000,000. During the marriage, the agricultural land was sold for
P1,500,000 and was used to acquire a family home. The family home was
valued at P1,800,000 at the death of Mr. Andrenico.

Compute the amount to be included in the common properties of the

spouses under the conjugal partnership of gains.
a. P 500,000 c.P 1,300,000
b. P800,000 d.P 1,800,000

U2. In the preceding problem, compute the amount to be included in the

communal properties of the spouses.
a. P500,000 c.P 1,500,000
b. P1,300,000 d.P 1,800,000

Case 2
The following problem applies for Numbers 3 through 10.

Before their marriage, Mr. and Mrs. Boneti had salary savings respectively of
P2,000,000 and P1,500,000. Mr. and Mrs. Boneti earned respectively P200,000
and P180,000 income from these savings during the marriage. Mr. and Mrs.
Bonetti also earned respectively P400,000 and P500,000 from their separate
industries
Under the absolute community of property, compute the following:

3. Separate property of Mr. Boneti.

a. PO c. P 2,000,000
b. P400,000 d.P 2,400,000

4. Separate property of Mrs. Boneti.

a. P0 c.P 1,500,000
b. P500,000 d.P2,000,000
Common property of the spouses.
a. P 900,000 c.P 3,500,000
b. P 1,280,000 d. P 4,780,000

6. The gross estate of Mr. Boneti.

a. P1,680,000 c.P4,780,000
b. P 3,500,000 d. P 5,500,000

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Under the conjugal partnership of gains, compute the following:

7 . Separate property of Mr. Boneti.

a. PO
b. P 400,000
c.P2,000,000
d. P 2,400,000

8. Separate property of Mrs. Boneti.

a. PO c.P 1,500,000
b. P500,000 d. P 2,000,000

Common property of the spouses.

a. P900,000 c.P 3,500,000
b. P 1,280,000 d. P 4,780,000

10. The gross estate of Mr. Boneti.

a. P3,280,000 c. P 4,000,000
b. P3,500,000 d. P 4,780,000

Case 3
The following problem applies to Numbers 11 through 18:

Lovely, married Andy, a 60 year-old lawyer, who had two children from a
previous marriage.
The spouses had the following properties:
Lovely Andy
Before marriage:
Total properties P 400,000 P4,000,000

During marriage:
Income from separate industry 200,000 2,000,0000
Income of properties brought to the marriage 80,000 700,000
Inheritance and donations received 450,000 500,000
Assuming the conjugal partnership of gains, compute the following

11. The separate property of Lovely

a. P 400,000 c. P 850,000
b. P450,000 d. P 1,050,000

1 2 . The separate property of Andy

a. P4,000,000 c. P 4,700,000
b. P 4,500,000 d. P 5,200,000

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13. The common property of the spouses

a. P 2,680,000 c. P 4,500,000
b. P 2,980,000 d.P 5,680,000

1 4 . The gross estate of Lovely

a. P3,130,000 c.P3,830,000
b. P 3,330,000 d. P 7,880,000

Assuming the absolute community of property, compute the following:

15. The separate property of Lovely

a. P 400,0000 c. P 850,000
b. P 450,000 d. P 1,050,000

1 6 . The separate property of Andy

a. P4,000,000 c. P 4,700,000
b. P4,500,000 d. P 5,200,000

17. The common

property ofthe spouses
a. P 2,680,000 c. P 4,500,000
b. P 2,980,000 d. P 5,680,000

18. The gross estate of Lovely

a. P 3,130,000 c. P 3,830,000
b. P3,330,000 d.P 7,880,000

Case 4
The following problem applies to Numbers 19 through 26:
Mr. Cornelius died. An inventory and analysis of the properties held by his
family are presented below:

Mr. Mrs.
Cornelius Cornelius Total
Properties acquired before marriage:
Properties for exclusive personal use P 20,000 P 30,000 P 50,000
Other properties acquired 280.000 470.0000 -750.000
Total P300,000 P50000 P800,000
Properties acquired during marriage:
Properties for exclusive personal use P 30,000 P 40,000 P 70,000
Properties from own industry 290,000 500,000 790,000
Donated properties received 300,000 300,000
Inherited properties 400,000 400,000
Fruit of donated/inherited property
80.000 60.000 140.000
Total
P 800,000 P 900,000 P1.700.000

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 Chapter 13-B- Estate Tax: Gross Estate of Married Decedents

Assuming the conjugal partnership of gains, determine the following

19. Separate property of Mr. Cornelius.

a. P 480,000 c. P 530,000
b. P510,000 d. P 700,000

20. Separate property of Mrs. Cornelius.

a. P400,000
b. P 430,000
c.P800,000
d. P 860,000

21. The common property of the spouses.

a. P1,000,000 c. P 1,540,000
b. P1,160,000 d. P 1,590,000

22. The gross estate of Mr.Cornelius.

a. P 1,640,000 c.P2,070,000
b. P 1,700,000 d. P 2,100,000

Assuming the absolute community of property, determine the following:

C23. Separate property of Mr. Cornelius.

a. P 480,000 c. P 530,000
b. P510,000 d.P700,000
24. Separate property of Mrs. Cornelius.
a. P 400,000 c. P 800,000
b. P 430,000 d. P 860,000

25. The common property ofthe spouses.

a. P1,000,000 c. P 1,540,000
b. P 1,160,000 d. P 1,590,000

26. The gross estate of Mr. Cornelius.

a. P1,640,000 c. P 2,070,000
b. P1,700,000 d. P 2,100,000

Multiple-Choice - Problems: Part 2

c 1. Mr. Jose married Josephine on February 2, 1988. Josephine died on

February 14, 2014. On that date, the spouses had the following properties:

Car, donated to Mr. Jose on June 14, 2010 P 1,200,000

Investments - inherited by Josephine on Feb. 4, 1990
when its value was P2M 2,800,000
House and lot salaries of Mr. Jose and
-

Josephine 4,000,000
Cash income of car 400,000

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 Chapter 13-B- Estate Tax: Gross Estate of Married Decedents

Compute the separate property of Mr. Jose.

a. PO c. P 1,200,000
b. P 400,000 d. P 1,600,000

2 . Compute the separate property ofJosephine.

a. PO c.P2,800,000
b. P 2,000,000 d. P 3,200,000

3 . Compute the gross estate.

a. P5,200,000 c.P 7,200,000
b. P6,400,000 d. P 8,000,000

tax since then. He

Mr. A died on June 3, 1987, but his estate had not paid
had the following properties at the time of his death:

Proceeds of life insurance irrevocably

P 2,000,000
designated to his son
300,000
Properties for exclusive use of Mr. and Mrs. A 4,000,000
Properties inherited by Mrs. A on June 1, 1987
1,400,0000
Properties from salaries of Mr. A and Mrs. A
1987 400,000
Properties which accumulated since June 3,
Common properties of the spouses used by the
230,000
family since Mr. A's death

Compute the gross estate of Mr. A.

a. P1,700,000 c. P2,330,000
b. P1,930,000 d. P3,700,000

P5. Mr. Filan, a bachelor, died leaving the following properties:

Proceeds of group insurance P 150,000

House and lot 1,000,000
400,000
Car, registered in his name
partnership 200,000
Original investment in a business
with
Mr. Filan owns 50% interest in the profit of the business partnership
of P100,000 at the
his boyfriend. The partnership had undistributed profits
time of Filan's death.

Compute the gross estate.

a. P1,650,000 c. P 1,750,000
b. P1,700,000 d. P 1,800,000
 Chapter 13-B-Estate Tax: Gross Estate of Married Decedents

6 . Mrs. Enriquez, a government employee, died in a car accident which

resulted in the total destruction of their family car.

She left the following properties:

Receivable from the car insurance company P 800,000
Benefits (receivables) from GSIS 1,000,000
Family home, bought using Mr. Enriquez's salaries 2,000,000
Jeepney, bought using Mrs. Enriquez's salaries 700,000
Value of the car immediately before the accident 800,000
Clothing, shoes, and apparels of Mr. Enriquez 40,000
Clothing, shoes, and apparels of Mrs. Enriquez 60,000
Wedding gift, received by the spouses on April 1, 1990 120,000
Compute the gross estate of Mrs. Enriquez.
a. P 3,620,000 c.P 3,680,000
b. P 3,660,000 d.P 4,620,000

7 . Mr. X died on November 1, 2014. He left the following properties to his

wife:

Land, as birthday gift to Mrs. X P 2,000,000

Car, bought from Mr. X's compensation income 1,000,000
Family home 4,000,000
Properties for exclusive use of either spouse 120,000
Assume Mr. and Mrs. X were under the conjugal partnership of gains.
Compute Mr. X's gross estate.
a. P5,000,000 c.P 5,120,000
b. P6,000,000 d.P 7,120,000

8. On June 4, 2014, Mr. Navarro died after 28 years ofhappy marriage. Mr. and
Mrs. Navarro initially started respectively with P2,000,000 and P1,000,000
properties. Their fruitful marriage accumulated additional P80,000,000
properties for their twelve children.

Compute Mr. Navarro's gross estate.

a. P82,000,000 c. P 80,000,000
b. P81,000,000 d.P 79,000,000

9 . Mrs. Vincent died. The properties of the spouses at the time of death were
compiled as follows:
Properties of Mr. Vincent before marriage P 2,000,000
Properties of Mrs. Vincent before marriage 4,000,000
Properties acquired by Mr. and Mrs. Vincent during
marriage from their joint industry 2,000,000

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Properties donated to Mr. Vincent during marriage 1,000,000

Income of donated properties 200,000

Mr. Vincent was previously married. His first wife died leavingno
descendant.
Assuming the absolute community of property, compute the gross estate.
a. P6,000,000 c.P8,000,000
b. P7,200,000 c. P 9,200,000

10. Mr. Dino Saur died on May 2, 2014. He was survived by his wife and four
children. An inventory of the family properties as of the date of his death is
as follows:

Lot 1, birthday gift to Mrs. X on June 7, 1987 P 4,000,000

Lot 2, with a small building 800,000
Family home 8,000,000
Business interests 12,000,000

Before his death, Mr. Saur transferred an inheritance he received during

marriage to his first born son for P1M. The property had a value of P2M at
that time. Mr. Saur indicated that the transfer was revocable. He, however,
failed to revoke the same at the time of his death. The property hada value
of P4M at the time of his death.

Mr. and Mrs. Saur were married on February 14, 1988 without a pre-nuptial
agreement.

Compute the gross estate of Mr. Saur.

a. P 20,800,000 c.P23,800,000
b. P 22,800,000 d.P 27,800,000

C 11. Mrs. Henlin died leaving the following properties to her husband:

Commercial lot, purchased with Mrs. Henlin's salaries P 4,000,000

Residential lot, donated to Mr. Henlin on January 12, 2007 600,000
Family home A, bought by Mr. Henlin from his salaries
during marriage 3,000,000
Family home B, inherited by Mr. Henlin on July 4, 2002 2,000,000

Mr. and Mrs. Henlin got married on January 1, 2004 without a prenuptial
agreement.

Compute Mrs. Henlin's gross estate.

a. P 6,000,000 c.P9,000,000
b. P 7,00,000 d. P 9,600,000

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 Chapter 13-B- Estate Tax: Gross Estate of Married Decedents

A 12. Mrs. Chipboy died. Mr. and Mrs. Chipboy had the following properties at the
time of her death:

1. Properties accumulated in a prior marriage

of Mr. Chipboy P 12,000,000
2. Income accumulated from properties in No. 1
1,500,000
3 Salary savings during the present marriage 6,000,000
4. Properties, inherited by Mrs. Chipboy during
the present marriage 2,000,000
5. Income of inheritance 1,000,000
Assuming the spouses agreed to a conjugal partnership of gains, compute
the gross estate of Mrs. Chipboy.
a. P10,500,000 c. P 8,500,000
b. P9,500,000 d.P7,500,000
13. Mr. Malinao died. An inventory ofthe family properties is shown below:
Commercial building, inherited by Mr. Malinao
during marriage P12,000,000
Cash from rental income of commercial building 1,000,000
Family house, from salaries of Mr. and Mrs. Malinao 1,500,000
Lot where the home stands, earned from building rentals 500,000
Investments in bonds, from Mrs. Malinao's salaries 2,000,000
Interest income on investment in bonds 150,000

Mr. and Mrs. Malinao stipulated the absolute community of property as

their property regime.
Compute the common property to be reflected in gross estate.
a. P3,650,000 c.P 15,150,000
b. P5,150,000 d. P 17,150,000

C14. Mr. Liwanag died leaving the following properties to his wife
Common stocks, at acquisition costs P 1,000,000
Cash dividend income 50,000
House and lot* 4,000,000
Agricultural land 1,000,000
Other personal properties 800,000

Additional information:
1. The house and lot were given by the children as a gift to Mr. and Mrs.

Liwanag during their silver wedding anniversary.

2. The common stocks were purchased by Mr. Liwanag from the proceeds
of his inheritance he acquired before the marriage.

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3. The agricultural land was donated by the grandfather of Mrs. Liwanag

T h e stocks had a fair value of P1,200,000 in the Philippine Stock
Exchange at the date of death of Mr. Liwanag

Mr. and Mrs. Liwanag were under the conjugal partnership of gains.

Compute the gross estate of Mr. Liwanag.

a. P5,200,000 c.P6,050,000
b. P5,250,000 d. P 6,200,000

15. Mrs. Yong died leaving the following properties to Mr. Yong:

friend during marriage P 200,000

Jewelry of Mrs. Yong gifted by a 400,000
Jewelry of Mr. Yong, inherited before marriage
Other exclusive properties for personal use of Mr. Yong 50,000
Other exclusive properties for personal use of Mrs. Yong 70,000

Family home
2,000,000
1,200,000
Other family properties

gross estate of Mrs. Yong under the absolute community of

Compute the
property.
a. P 3,470,000 c.P3,870,000
b. P 3,650,000 d. P 3,920,000

Mr. Y died leaving the following propeties to his family:

16.
P 1,000,000
Commercial lot, purchased from Mr. Y's GSIS benefit*
to be
Agricultural land, designated by Mr. Y's father
transmitted to a daughter 800,000
Proceeds of insurance policy
2,000,000
irrevocably designated to Mrs. Y
House and lot 1,800,000
Car, registered in the name of his daughter 400,000

the gross estate.

Assuming the absolute community of property, compute
a. P1,800,000 c.P4,800,000
b. P3,800,000 d.P5,200,000
1 7 . Mr. Shin, a married non-resident alien, died leaving the following
properties:
P800,000 car in the Philippines, inherited by Mrs. Shin during marriage
Mr. Shin
P4,000,000 stocks investment in the Philippines, inherited by
P2,000,000 land and building in Japan, from salaries of both spouses
fruits of stock
P2,000,000 business interest in Hongkong, from
investments in the Philippines

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Compute Mr. Shin's gross estate.

a. PO c. P 4,000,000
b. P800,000 d. P 6,800,000

A 18. What is Mr. Shin's gross estate assuming that the reciprocity rule applies?
a. PO c. P 4,000,000
b. P 800,000 d. P 4,800,000

b19. properties:
Andersen,
Mr. an American residing in Hawaii, died leaving the following

Mr. Andersen's separate property in America 12,000,000

Mr. Andersen's separate property in Hawaii 8,000,000
Mrs. Andersen's separate property in the Philippines 2,000,000
Common property of Mr. and Mrs. Andersen
in the Philippines 7,000,000
Common properties of Mr. and Mrs. Andersen
in America 24,000,0000

Compute the gross estate.

a. PO c.P9,000,000
b. P 7,000,000 d. P 51,000,000

20. In the immediately preceding problem, compute the gross estate if Mr.
Andersen were a resident alien.
a. PO c. P 9,000,000
b. P 7,000,000 d. P 51,000,000