JURISDICTION: THE DETERMINATION OF WHICH COURT EXERCISES JURISDICTION OVER MATTERS OF PROBATE DEPENDS UPON THE GROSS VALUE OF THE ESTATE OF THE DECEDENT.

     Rule 73, Sec. 1 is deemed amended by BP 129, as amended by RA 7691. (Rufina Luy Lim vs. Court of Appeals, et al., G.R. No. 124715 , January 24, 2000, BUENA, J.).