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Re: Application for survivorship pension benefits under republic act 9946 of Mrs. Pacita A. Gruba, Surviving spouse of the late Manuel K. Gruba, Former CTA Assiciate Judge

RE: APPLICATION FOR SURVIVORSHIP PENSION BENEFITS UNDER REPUBLIC ACT NO. 9946. OF MRS. PACITA A. GRUBA, SURVIVING SPOUSE OF THE LATE · MANUEL K. GRUBA, FORMER CTA ASSOCIATE JUDGE.

A.M. No. 14155-Ret | 2013-11-19

EN BANC

RESOLUTION

LEONEN, J.:

We stand in awe of death's inevitability and tragic immutability, but we can temper the effects of the law on those it leaves behind.

This case involves a judge of the Court of Tax Appeals1 who died while in service. He died at the age of 55 years, two (2) months, and six (6) days. He died prior to the enactment of Republic Act No. 9946, which substantially amended the benefits provided in Republic Act No. 910.

We are asked to decide whether the death gratuity benefits and the survivorship pension benefits under Republic Act No. 9946 apply to this case.

We rule to grant death gratuity benefits.

Manuel K. Gruba...