Decision of the Old Age and Survivors' Insurance Fund against the heirs of L.

Facts

Notary L. passed away on 10 September 1964. His estate was accepted under the benefit of inventory by his heirs, his son and daughter. The Old Age and Survivors' Insurance Fund did not file its claim for L.'s personal contributions for the year 1964 within the benefit of inventory proceedings, although it was aware of the death and the ongoing proceedings.

In 1969, the Fund determined L.'s personal contribution for the first nine months of 1964 and attempted to recover it from the heirs. The heirs contested this claim, arguing that it had expired for not having been announced within the time limit of the benefit of inventory proceedings.

Considerations

The Federal Insurance Court considers that the Fund was not excusable for not having filed its contribution claim during the benefit of inventory proceedings. Although it did not yet have the final tax assessment, it should have made a provisional filing, as it already knew the provisional assessment for the 12th period and had no reason to expect a significant change in the deceased's income.

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