5/28/2020 E-Library - Information At Your Fingertips: Printer Friendly David’s allegation that he used part of the proceeds from the sale of the Sampaloc property for the benefit of the absolute community cannot be given full credence. Only the amount of P120,000.00 incurred in going to and from the U.S.A. may be charged thereto. Election expenses in the amount of P300,000.00 when he ran as municipal councilor cannot be allowed in the absence of receipts or at least the Statement of Contributions and Expenditures required under Section 14 of Republic Act No. 7166 duly received by the Commission on Elections. Likewise, expenses incurred to settle the criminal case of his personal driver is not deductible as the same had not benefited the family. In sum, Leticia and David shall share equally in the proceeds of the sale net of the amount of P120,000.00 or in the respective amounts of P1,040,000.00. xxxx Under the first paragraph of Article 888 of the Civil Code, “(t)he legitime of legitimate children and descendants consists of one-half of the hereditary estate of the father and of the mother.” The children are therefore entitled to half of the share of each spouse in the net assets of the absolute community, which shall be annotated on the titles/documents covering the same, as well as to their respective shares in the net proceeds from the sale of the Sampaloc property including the receivables from Sps. Paringit in the amount of P410,000.00. Consequently, David and Leticia should each pay them the amount of P520,000.00 as their presumptive legitimes therefrom. [21] WHEREFORE, the petition is DENIED. The assailed Decision of the Court of Appeals in CA G.R. CV No. 88686 is AFFIRMED. SO ORDERED. Sereno,* C.J., Carpio, J., (Chairperson), Velasco, Jr.,** Del Castillo, and Perez, JJ., concur. * Per Raffle dated 28 July 2014. ** Per Special Order No. 1757 dated 20 August 2014. [1] Penned by Associate Justice Estela M. Perlas-Bernabe (now Supreme Court Associate Justice) with Associate Justices Portia Aliño-Hormachuelos and Rosmari D. Carandang, concurring. Rollo, pp. 26-37. [2] Presided by Judge Corazon D. Soluren. Records, pp. 262-288. [3] Id. at 2. elibrary.judiciary.gov.ph/thebookshelf/showdocsfriendly/1/57649 11/13