CLAIM OF EXECUTOR OR ADMINISTRATOR AGAINST THE ESTATE:

     From an estate proceeding perspective, the Special Administrator's commission is no less a claim against the estate than a claim that third parties may make. Section 8, Rule 86 of the Rules recognizes this when it provides for "Claim of Executor or Administrator Against an Estate." Under Section 13 of the same Rule, the action of the court on a claim against the estate "is appealable as in ordinary cases." Hence, by the express terms of the Rules, the ruling on the extent of the Special Administrator's commission - effectively, a claim by the special administrator against the estate - is the lower court's last word on the matter and one that is appealable. (ATTY. GEORGE S. BRIONES vs. LILIA J. HENSON-CRUZ, RUBY J. HENSON, and ANTONIO J. HENSON, G.R. No. 159130, August 22, 2008, BRION, J.)