CHAPTER 13-B: SELF-TEST EXERCISES

Discussion Questions
1. What is a property regime?
2. Enumerate and briefly discuss the types of property regimes.
3. Compare the absolute community of property to the conjugal partnership of
gains.
4. Enumerate and discuss the list of exclusive properties under absolute
community of property

True or False 1
1. The spouses can stipulate the conjugal partnership of gains as their
property regimes even in the current time.
2. The property regime of the spouses may be agreed upon during the
marriage.
3. In default of agreement as to the property relation between the spouses, the
absolute separation of property is presumed.
4. 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 on fruits prospectively from
the date of marriage.
6. 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. 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.
11. All fruits before the marriage are conjugal properties.
12. All fruits during the marriage are communal properties.
13. Real properties are common properties under absolute community of
properties.
14. Personal or movable properties are separate properties under absolute
community of properties.
15. 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.
[Link] properties of a spouse with a descendant from a prior marriage are
exclusive properties.
[Link] fruit of inherited properties are exclusive under absolute community of
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
common properties with his surviving spouse.
9. Marriages celebrated after August 3, 1988 are conclusively presumed under
the absolute community of property.
10. In default of an agreement between the spouses, marriages celebrated
before August 3, 1988 are presumed under the conjugal partnership of
gains.
11. Issues of property regime are irrelevant to a single decedent.
12. In taking inventory, properties are generally presumed common unless
proven as exclusive of either spouse.
13. The proceeds of separate property sold during the marriage can become a
conjugal property.
14. The proceeds of separate property sold during the marriage is always a
separate property under absolute community of property.
15. Jewelry is generally considered community property.
16. Jewelry inherited during the marriage is exclusive property.
17. The sale of a separate property may produce a separate property and a
conjugal property.
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

2. In determining the property regime of the spouses, which is given primacy?

a. Agreement c. Absolute community of property

b. Conjugal partnership of gains d. Absolute separation of property

3. Which is not a property regime?

a. Absolute separation of property c. Absolute community of property

b. Conjugal partnership of gains d. pooling of interest

4. Which is a conjugal property?

a. Property inherited during marriage

b. Property inherited before marriage
c. Property received from exercise of profession during marriage
d. Property received from a donation during marriage
5. 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 of property?

[Link] of the husband

[Link] profits of the wife
[Link] or inheritance receive by either spouse
[Link] interest jointly financed by both spouses

8. 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. 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

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

13. 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: Part 2

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

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

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 separation of property
d. None of these

4. The gain on sale of a separate property during the marriage is

a. Separate property under conjugal partnership of gains
b. Separate property under absolute community of property
c. Common property under conjugal partnership of gains
d. A and B

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 of property
d. None of these

6. 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

7. 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. Property brought into the marriage by the wife
b. Income of properties donated to the wife during the marriage
c. Income from the separate industry of the husband
d. Income from the separate industry of the wife

9. 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

10. Which is a capital property under the absolute community of property?

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 husband

11. 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 and C

12. 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. Property received by way of inheritance by the wife
d. Property brought into the marriage by the husband

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

Multiple-Choice – Problems: Part 1

Case 1
 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. P500,000 c. P1,300,000
b. P800,000 d. P1,800,000

2. In the preceding problem, compute the amount to be included in the communal properties
of the spouses.

a. P500,000 c. P1,500,000
b. P1,300,000 d. P1,800,000

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. Boneti 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. P0 c. P2,000,000
b. P400,000 d. P2,400,000

4. Separate property of Mrs. Boneti.

a. P0 c. P1,500,000
b. P500,000 d. P2,000,000

5. Common property of the spouses.

a. P900,000 c. P3,500,000
b. P1,280,000 d. P4,780,000

6. The gross estate of Mr. Boneti.

a. P1,680,000 c. P4,780,000
b. P3,500,000 d. P5,500,000

Under the conjugal partnership of gains, compute the following:

7. Separate property of Mr. Boneti.
a. P0 c. P2,000,000
b. P400,000 d. P2,400,000

8. Separate property of Mrs. Boneti.

a. P0 c. P1,500,000
b. P500,000 d. P2,000,000

9. Common property of the spouses.

a. P900,000 c. P3,500,000
b. P1,280,000 d. P4,780,000
 10. The gross estate of Mr. Boneti.
a. P3,280,000 c. P4,000,000
b. P3,500,000 d. P4,780,000

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 P400,000 P4,000,000
During marriage:
Income from separate industry P200,000 P2,000,000
Income of properties brought to the marriage P80,000 P700,000
Inheritance and donations received P450,000 P500,000
Assuming the conjugal partnership of gains, compute the following:
11. The separate property of Lovely
a. P400,000 c. P850,000
b. P450,000 d. P1,050,000

12. The separate property of Andy

a. P4,000,000 c. P4,700,000
b. P4,500,000 d. P5,200,000

13. The common property of the spouses

a. P2,680,000 c. P4,500,000
b. P2,980,000 d. P5,680,000

14. The gross estate of Lovely

a. P3,130,000 c. P3,830,000
b. P3,330,000 d. P7,880,000
Assuming the absolute community of property, compute the following:
15. The separate property of Lovely
a. P400,000 c. P850,000
b. P450,000 d. P1,050,000

16. The separate property of Andy

a. P4,000,000 c. P4,700,000
b. P4,500,000 d. P5,200,000

17. The common property of the spouses

a. P2,680,000 c. P4,500,000
b. P2,980,000 d. P5,680,000

18. The gross estate of Lovely

 a. P3,130,000 c. P3,830,000
b. P3,330,000 d. P7,880,000

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. Cornelius Mrs. Cornelius Total
Properties acquired before marriage:
Properties for exclusive personal use P20,000 P30,000 P50,000
Other properties acquired P280,000 P470,000 P750,000
Total P300,000 P500,000 P800,000

Properties acquired during marriage:

Properties for exclusive personal use P30,000 P40,000 P70,000
Properties from own industry P290,000 P500,000 P790,000
Donated properties received P300,000 P300,000
Inherited properties P400,000 P400,000
Fruit of donated/inherited property P80,000 P60,000 P140,000
Total P800,000 P900,000 P1,700,000

Assuming the conjugal partnership of gains, determine the following:

19. Separate property of Mr. Cornelius.

a. P 480,000 c. P 530,000

b. P 510,00 d. P 700,000

20. Separate property of Mrs. Cornelius.

a. P 400,000 c. P 800,000

b. P 430,000 d. P 860,000

21. The common property of the spouses.

a. P 1,000,000 c. P 1,540,000

b. P 1,160,000 d. P 1,590,000

22. The gross estate of Mr. Cornelius.

a. P 1,640,000 c. P 2,070,000

b. P 1,700,000 d. p 2,100,000

Assuming the absolute community of property, determine the following:

23. Separate property of Mr. Cornelius.

a. P 480,000 c. P 530,000
 b. P 510,000 d. P 700,000

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 of the spouses.

a. P 1,000,000 c. P 1,540,000

b. P 1,160,000 d. P 1,590,000

26. The gross estate of Mr. Cornelius.

a. P 1,640,000 c. P 2,070,000

b. P 1,700,000 d. P 2,100,000

Multiple Choice – Problems: Part 2

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

Compute the separate property of Mr. Jose.

a. P 0 c. P 1,200,000
b. P 400,000 d. P 1,600,000

2. Compute the separate property of Josephine.

a. P 0 c. P 2,800,000
b. P 2,000,000 d. P 3,200,000

3. Compute the gross estate.

a. P 5,200,000 c. P 7,200,000
b. P 6,400,000 d. P 8,000,000

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

Proceeds of life insurance irrevocably

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

Compute the gross estate of Mr. A.

a. P 1,700,000 c. P 2,330,000
b. P 1,930,000 d. P 3,700,000

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

Proceeds of group insurance P 150,000

House and lot 1,000,000
Car, registered in his name 400,000
Original investment in a business partnership 200,000

Mr. Filan owns 50% interest in the profit of the business partnership with his boyfriend.
The partnership undistributed profits of P100,000 at the time of Filan’s death.

Compute the gross estate.

a. P 1,650,000 c. P 1,750,000
b. P 1,700,000 d. P 1,800,000

6. Mrs. Enriquez, a government employee, died in a car accident which resulted in the
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. P 5,000,000 c. P 5,120,000
b. P 6,000,000 d. P 7,120,000

8. On June 4, 2014, Mr. Navarro died after 28 years of happy 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. P 82,000,000 c. P 80,000,000
b. P 81,000,000 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

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 leaving no descendant.

Assuming the absolute community of property, compute the gross estate.

a. P6,000,000 c. P8,000,000
b. P7,200,000 d. P9,200,000

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 had
a 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. P20,800,000 c. P23,800,000
b. P22,800,000 d. P27,800,000

11. Mrs. Henlin died leaving the following properties to her husband:
Commercial lot, purchased with Mrs. Henlin’s salaries P4,000,000

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. P6,000,000 c. P9,000,000
b. P7,000,000 d. P9,600,000

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

1. Properties accumulated in a prior marriage of Mr. Chipboy P12,000,000

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. P8,500,000
b. P 9,500,000 d. P7,500,000

13. Mr. Malinao died. An inventory of the 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. P15,150,000
b. P5,150,000 d. P17,150,000

14. Mr. Liwanag died leaving the following properties to his wife:

Common stocks, at acquisition costs P1,000,000

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

4. The stocks had a fair value of P1,200,000 in the Philippines 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. P6,200,000

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

Jewelry of Mrs. Yong, gifted by a friend during marriage P200,000

Jewelry of Mr. Yong, inherited before marriage 400,000

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

Other family properties 1,200,000

Compute the gross estate of Mrs. Yong under the absolute community of property.

a. P3,470,000 c. P3,870,000

b. P3,650,000 d. P3,920,000

16. Mr. Y died leaving the following properties to his family:

Commercial lot, purchased from Mr. Y’s GSIS benefit P1,000,000

 Agricultural land, designated by Mr. Y’s father to be transmitted to a daughter
800,000

Proceeds of insurance policy irrevocably designated to Mrs. Y 2,000,000

House and Lot 1,800,000

Car, registered in the name of his daughter 400,000

Assuming the absolute community of property, compute the gross estate.

a. P1,800,000 c. P4,800,000

b. P3,800,000 d. P5,200,000

17. Mr. Shin, a married non-resident alien, died leaving the following properties:

• P800,000 car in the Philippines, inherited by Mrs. Shin during marriage.

• P4,000,000 stocks investment in the Philippines, inherited by Mr. Shin.

• P2,000,000 land and building in Japan, from salaries of both spouses.

• P2,000,000 business interest in Hongkong, from fruits of stocks investments in the

Philippines.

Compute Mr. Shin gross estate.

a. P0 c. P4,000,000

b. P800,000 d. P6,800,000

18. What is Mr. Shin’s gross estate assuming that the reciprocity rule applies?

a. P0 c. P4,000,000

b. P800,000 d. P4,800,000

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

Mr. Andersen’s separate property in America P12,000,000

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 24,000,000

Compute the gross estate.

a. P0 c. P9,000,000

b. P7,000,000 d. P51,000,000

20. In the immediately preceding problem, compute the gross estate if Mr. Andersen were a
resident alien.

a. P0 c. P9,000,000

b. P7,000,000 d. P51,000,000