Grandchildren are included in the allowance so long it is proven that the decedent pays for their education.

The jurisdiction of the court does not cease even if the inventory was delivered later than 3 months.

The right of an executor or administrator to the possession and management of the real and personal properties of the deceased is absolute.

Letters testamentary is issued when the executor is competent, accepts the trust, and gives the required bond.

An administrator or executor has all the powers necessary for the administration of the estate and which powers he can exercise with leave of court.

Real property takes preference before personal property

A contingent claim is one that subject to the happening of future uncertain event.

Where there are several creditors entitled to the same preference, and the assets are insufficient, the proceeds will be given to those who claim first

Every executor or administrator shall render an account of his administration within 6 months from the time of receiving letters testamentary or of administration.

A non-resident of the Philippines is allowed to serve as an executor or administrator.

The preference or order of appointment of a regular administrator (under Sec. 6, Rule 78) is likewise applicable in the appointment of a special administrator.

An exception to the bond requirement is when there is a provision in the decedent's will exempting the named executor from giving a bond.

Only a regular administrator may be required to post a bond.

A party may file for a claim or recovery of money or debt against an executor or administrator of an estate.

The court may assign payment of debts.

A writ of execution is a remedy available to a creditor to enforce an action against the estate of the decedent.

Escheat is the legal process whereupon the property of the deceased is used up to pay for debts to a bank.

When filing for presumption of death, the periods fixed for them to be declared dead is based on the requirements of the penal code.

The following are governed by the rules on special proceedings: a. Escheat b. Dissolution of partnership c. Adoption.

If the deceased dies without pending obligations, there is no necessity for the appointment of an administrator to administer the estate for the heirs and the creditors.

A Memorandum of Agreement extrajudicially partitioning the intestate estate among parties, despite their knowledge that there were other heirs or claimants to the Estate and before the final settlement of the Estate by the intestate court is VOID.

The rule that the question of ownership is an extraneous matter which the probate court cannot resolve with finality is an ABSOLUTE rule.

Administrator is the person nominated by a testator to carry out the directions and requests in his will and to dispose of his property according to his testamentary provisions after his death.

Letters of Administration is an authority issued to an executor named in the will to administer the estate.