Professional Documents
Culture Documents
DIMAYUGA]
G.R. No. L-25532
COMMISSIONER OF INTERNAL
REVENUE, petitioner,
vs.
[ATTY. DIMAYUGA]
The present case is a petition for review,
spouses; ....
unmeritorious.
[ATTY. DIMAYUGA]
partnership was organized is rested by the
reads as follows:
1677:
marzo de 1943.
[ATTY. DIMAYUGA]
Nor could the subsequent marriage of the
[ATTY. DIMAYUGA]
true in the present case. Here, the limited
[ATTY. DIMAYUGA]
husband and wife) may be the same for a
given taxable year, their consequences
would be different, as their contributions in
the business partnership are not the same.
REYES, J.:
This is an action originally brought in the
Court of First Instance of Rizal, Quezon
City Branch, to recover possesion of
Quezon City.
No costs.
[ATTY. DIMAYUGA]
Defendant, in his answer, sets up
the defendant.
or errors:
[ATTY. DIMAYUGA]
an attorney-at-law to bring the action, that is
them.
Court:
[ATTY. DIMAYUGA]
Under this section, American courts have,
complaint.
[ATTY. DIMAYUGA]
prescription or adverse possession. (Section
[ATTY. DIMAYUGA]
Wherefore, the judgment appealed from is
vs.
MAKALINTAL, J.:
[ATTY. DIMAYUGA]
that the plaintiff ever demanded that she be
[ATTY. DIMAYUGA]
she was one of the judges of the City Court
in the decision.
[ATTY. DIMAYUGA]
conclusively prove that appellee was in fact
Brief).
[ATTY. DIMAYUGA]
industrial partner of Evangelista & Co. It is
appellants reads:
[ATTY. DIMAYUGA]
codal art just mentioned by alleging in their
agreement;
[ATTY. DIMAYUGA]
The judgment appealed from is affirmed,
with costs.
of the same.
[ATTY. DIMAYUGA]
the Court of First Instance against the
judgment debtor.
unsatisfied.
Ninth. On the same day, or the 11th day of
July, 1906, in accordance with the
provisions of section 431 of the Code of
Procedure in Civil Actions, the plaintiff
attempted to attach whatever money or
effects which the defendant had in the said
[ATTY. DIMAYUGA]
association the amount exceeding eight
Notary Public.
[ATTY. DIMAYUGA]
Francisco Aguado, Francisco Gambe,
property.
of its business.
following judgment:
[ATTY. DIMAYUGA]
a member", and that the said Francisco
[ATTY. DIMAYUGA]
but not otherwise. (Hassie vs. God Is With
association.
[ATTY. DIMAYUGA]
From the evidence that was adduced before
properties.
vs.
GANCAYCO, J.:
[ATTY. DIMAYUGA]
deposited with SHELL to cover advances of
to proper audit;
ordered:
[ATTY. DIMAYUGA]
rendered in favor of the plaintiffs and as
Exhibit A reads:
Philippines;
[ATTY. DIMAYUGA]
(2) That we have requested the said SHELL
or less;
[ATTY. DIMAYUGA]
May 1966, he deposited to SHELL in cash
products; . . .
the CO-OWNERS.
[ATTY. DIMAYUGA]
months or until 10 October 1966, more or
[ATTY. DIMAYUGA]
understanding of the parties of having only
shag beentertained.
SO ORDERED.
February 2, 1903
vs.
appellee.
LADD, J.:
[ATTY. DIMAYUGA]
casco designated as No. 2089, which the
altogether.
[ATTY. DIMAYUGA]
proof as to the actual date of the sale, at least
occurred here.
[ATTY. DIMAYUGA]
(4) The balance of the purchase price of
fact.
1,125 pesos?
art. 1665.)
[ATTY. DIMAYUGA]
deduction from the fact of the purchase of
them.
[ATTY. DIMAYUGA]
the capital of the partnership, since it did not
defendant.
negative.
[ATTY. DIMAYUGA]
profits derived therefrom. This declaration
[ATTY. DIMAYUGA]
which shows the making of the contract. But
instrument.
[ATTY. DIMAYUGA]
demand from the defendant an itemized
GANCAYCO, J.:
petitioner-intervenor.
[ATTY. DIMAYUGA]
Complainants acquired from a certain
Policy No..
Company
Risk
Insures
MIRO
Zenith
Building
P50,000
F-02500
Insurance
Household
70,000
Inc.
FFF & F5
50,000
Policy No.
Company
Risk
Insures
FIC-15381
SSSAccre
Building
P25,000
Totals
P195,000
Corp.
F-84590
Phil.
British
Assco. Co.
dited Group
of Insurers
[ATTY. DIMAYUGA]
Travellers Multi-Indemnity policy for
reference purposes.
Policy No.
Company
MIRO/
Zenith
F-02500
Insurance
Risk
Corp.
Building
F-84590
Phil.
British
Assco. Co.
PVC-15181
SSS
FFF & PE
Accredited
Group of
F-599 DV
Insurers
Building
Insurers
I-Ref
Multi
II-Building
Totals
[ATTY. DIMAYUGA]
Travellers Insurance, on its part, admitted
following words:
Multi-Indemnity.
[ATTY. DIMAYUGA]
Lopez Chua is the one entitled to the
[ATTY. DIMAYUGA]
Respondent, it will be noted, exerted no
[ATTY. DIMAYUGA]
the firm. 13 Public respondent's allegation
vs.
BARREDO, J.:p
Petition for review of the decision of the
Court of Tax Appeals in CTA Case No. 617,
similarly entitled as above, holding that
petitioners have constituted an unregistered
partnership and are, therefore, subject to the
payment of the deficiency corporate income
taxes assessed against them by respondent
Commissioner of Internal Revenue for the
years 1955 and 1956 in the total sum of
P21,891.00, plus 5% surcharge and 1%
monthly interest from December 15, 1958,
subject to the provisions of Section 51 (e)
(2) of the Internal Revenue Code, as
amended by Section 8 of Republic Act No.
2343 and the costs of the suit, 1 as well as
[ATTY. DIMAYUGA]
The facts are stated in the decision of the
BIR rec.).
end balances:
Land
Building
nt
[ATTY. DIMAYUGA]
(Exhibit 3,supra; t.s.n., pp. 25-26). However,
petitioners did not actually receive their
Account
Account
P17,590.00
7.65
128,566.72
96,076.26
.31
120,349.28
110,605.11
.52
87,065.28
152,674.39
.27
84,925.68
161,463.83
.37
shares in the yearly income. (t.s.n., pp. 25in the hands of Lorenzo T. Oa who, as
heretofore pointed out, invested them in real
properties and securities. (See Exhibit 3,
t.s.n., pp. 50, 102-104).
On the basis of the foregoing facts,
respondent (Commissioner of Internal
Revenue) decided that petitioners formed an
unregistered partnership and therefore,
99,001.20
167,962.04
6.00
120,249.78
169,262.52
8.68
135,714.68
169,262.52
50, 102-104)
[ATTY. DIMAYUGA]
petitioners to file the corporate income tax
Income tax due thereon ...............................
8,042.00
II.
13,849.00
3,462.25
Total ..............................................................
. P17,361.25
(See Exhibit 13, page 50, BIR records)
III.
THE COURT OF TAX APPEALS ERRED
IN HOLDING THAT PETITIONERS
AN UNREGISTERED PARTNERSHIP;
v. Batangas Transportation Co., G.R. No. L9692, Jan. 6, 1958, so that the questioned
IV.
PETITIONERS CONSTITUTED AN
[ATTY. DIMAYUGA]
PETITIONERS WERE AN
UNREGISTERED PARTNERSHIP TO
COLLATERALS;
V.
WAS AN UNREGISTERED
PETITIONERS AS INDIVIDUAL
PARTNERSHIP.
Commissioner?
[ATTY. DIMAYUGA]
the later years 1955 and 1956. We believe
Lorenzo T. Oa.
[ATTY. DIMAYUGA]
intention of deriving profit to be shared by
[ATTY. DIMAYUGA]
in common with his co-heirs under a single
case.
[ATTY. DIMAYUGA]
84[b]) from the connotation of the term
"corporation." ....
emphasis ours.)
[ATTY. DIMAYUGA]
properties and corporate securities and
petitioners alleges:
[ATTY. DIMAYUGA]
this proceeding, it is not proper for the Court
petitioners.
appellee.
IMPERIAL, J.:
[ATTY. DIMAYUGA]
October 23, 1936 by the Court of First
.................................................
4. Guillermo
them.
.......................................................
6. Jose
..........................................................
facts:
7. Tomasa
...................................................
8. Julio
.........................................................
...................................................
P0.
18
................................................
11. Francisco
Silva ...................................................
10. Maria C.
2. Gregoria
3. Saturnina
9. Emiliana
.08
[ATTY. DIMAYUGA]
13. Maria
......................................................
14. Buenaventura
........................................
15. Mariano
................................................
part hereof;
and Company;
7. That on January 20, 1935, the plaintiffs,
4. That as a result of the drawing of the
[ATTY. DIMAYUGA]
order of their names listed in the caption of
part thereof;
due;
[ATTY. DIMAYUGA]
overruled the protest and denied the request
[ATTY. DIMAYUGA]
Exhibit E referred to in the stipulation is of
Legaspi ............................
..............
7. Emiliana
...............
- Do -
8. Julio
Gatchalian ....................... .13
- Do -
.....................
shown to wit:
Amou Addre
nt
- Do -
......................
ss
10. Tomasa
1. Mariano
Santos .............................. P0.14
.............
Pulilan
.............
Bulaca
n.
11. Jesus
Legaspi ............................ .15
2. Buenaventura
- Do -
.................
- Do 12. Guillermo
....
- Do -
...........
- Do 13. Saturnina
..................
- Do -
............
- Do 14. Gregoria
...............
- Do -
.............
- Do 15. Jose
............
Gatchalian .......................
6. Maria C.
- Do -
.16
- Do -
.18
- Do -
[ATTY. DIMAYUGA]
.....................
2. Gregoria
Total
cost of
2.00
said
.18
4,5 2,00
75
........
3. Saturnina
Silva .............. D....................... 3
.08
1,8
75
2,
57
5
1,
360
51
5
........
Tapia ............. D-
Name
it
No.
chas
e
Pric
e
Gatchalian ..... D-
P0.
....................... 1
18
..............
Legaspi by
Cristobal .......
D5
Pri
ce
Expe et
....................... 6
nses
...............
on
P4,
42
5
96
5
.15
3,8
25
3,
720
10
5
6. Jose
pri
ze
Silva .............. D-
P
480
3,
....................... 7
94
........
.08
1,8
75
1,
360
.07
1,8
75
1,
360
Beatriz
Guzman .......
.13
3,1
50
51
5
8. Julio
Gatchalian by D-
51
5
7. Tomasa
Mercado ........ D-
1. Jose
360
..
OF INTERNAL REVENUE.
hib
25
......
Maria
Ex
.13
2,
5. Jesus
RECAPITULATIONS OF 15
Pur
....................... 4
3,3
2,
240
91
0
[ATTY. DIMAYUGA]
9. Emiliana
Santiago ........ D....................... 9
.13
3,3
25
td=""
2,
360
style
96
="fo
.......
ntsize:
10. Maria C.
Legaspi ......... D....................... 10
.16
4,1
00
960
......
3,
14px
14
textdeco
ratio
11. Francisco
Cabral ........... D....................... 11
.13
3,3
25
2,
360
96
5
....
n:
50, none
2.00 00
0
12. Gonzalo
Javier ............. D....................... 12
.14
3,3
25
360
......
color
2,
96
rgb(0
, 0,
128);
font-
13. Maria
Santiago ........ D....................... 13
.17
4,3
50
360
...........
3,
famil
99
y:
arial,
verd
14.
Buenaventura
D-
Guzman ......... 14
.13
3,3
25
2,
360
..................
....................... 15
>
The legal questions raised in plaintiffsappellants' five assigned errors may properly
be reduced to the two following: (1)
15. Mariano
Santos ........... D-
96
ana;"
.14
3,3
25
2,
360
96
5
......
<=""
[ATTY. DIMAYUGA]
whereas if there was merely a community of
individually.
paid.
reading as follows:
thereafter.
[ATTY. DIMAYUGA]
ticket for the sole purpose of dividing
equally the prize which they may win, as
they did in fact in the amount of P50,000
(article 1665, Civil Code). The partnership
was not only formed, but upon the
organization thereof and the winning of the
REYES, petitioners,
vs.
COMMISSIONER OF INTERNAL
APPEALS, respondents.
[ATTY. DIMAYUGA]
matter was likewise taken to the respondent
[ATTY. DIMAYUGA]
Collector of Internal Revenue,8 sustained
unavoidable.
[ATTY. DIMAYUGA]
continued existence."11 The conclusion that
ruling.
situation.
[ATTY. DIMAYUGA]
"partnerships" among the entities subject to
for corporations."16
[ATTY. DIMAYUGA]
WHEREFORE, the decision of the
BERNARDA
CAMPOREDONDO, plaintiff-appellee,
vs.
CHRISTENSEN, defendant-appellant.
February
14, 1958
In the matter of the Testate Estate of the
deceased Edward E. Christensen, ADOLFO
CRUZ AZNAR,petitioner.
MARIA LUCY CHRISTENSEN DANEY
and ADOLFO CRUZ AZNAR, petitionersappellants,
vs.
MARIA HELEN CHRISTENSEN GARCIA
and BERNARDA
CAMPOREDONDO, oppositors-appellees.
[ATTY. DIMAYUGA]
over 30 years until the death of Christensen
G. R. NO. L-11484.
following provisions:
xxx
xxx
xxx.
exhausted.
8. I give devise and bequeath unto
BERNARDA CAMPORENDONDO, now
residing inPadada, Davao, Philippines, the
sum of One Thousand Pesos (P1,000),
Philippine Currency.
xxx
xxx
xxx.
CHRISTENSEN DANEY.
xxx
xxx
xxx.
[ATTY. DIMAYUGA]
come to me from any source whatsoever,
administrator.
. . . (Exh. A).
[ATTY. DIMAYUGA]
thewill, and likewise, she could not be
discuss hereinafter.
[ATTY. DIMAYUGA]
oppositor as a natural child of Edward E.
[ATTY. DIMAYUGA]
defendant's solicitations for Helen's welfare
Exh. 8-Helen).
[ATTY. DIMAYUGA]
predeceases the claimant, and not a single
Civil Code).
[ATTY. DIMAYUGA]
through their common effort and industry;
exemplary damages.
[ATTY. DIMAYUGA]
It is also undeniable that the deceased and
death.
It must be noted that such form of coownership requires that the man and the
woman thus living together must not in any
way be incapacitated to contract marriage
and that the properties realized during their
cohabitation be acquired through the work,
industry, employment or occupation of both
or either of them. And the same thing may
be said of whose marriages are by provision
[ATTY. DIMAYUGA]
of law declared void ab intio. While it is true
[ATTY. DIMAYUGA]
vs.Rehabilitation Finance Corporation, * 50
main issue.
xxx
xxx
xxx.
[ATTY. DIMAYUGA]
plaintiff had received on account of such
salary 12,811.75 pesos, Mexican currency,
and ordered judgment against the defendants
for the sum 13,566.93 pesos, Mexican
currency, with interest thereon from
December 31, 1904. The court also ordered
judgment against the defendants for the 600
EN BANC
G.R. No. L-2484 April 11, 1906
JOHN FORTIS,Plaintiff-Appellee,
vs. GUTIERREZ HERMANOS,DefendantsAppellants.
of
appellants.
exceptions.chanroblesvirtualawlibrary chanr
WILLARD, J.:
plaintiff.chanroblesvirtualawlibrary chanrobl
[ATTY. DIMAYUGA]
(2) Before answering in the court below, the
[ATTY. DIMAYUGA]
matter of fact occurring before the death of
law library
complaint.chanroblesvirtualawlibrarychanro
[ATTY. DIMAYUGA]
(9) In reference to the cause of action
applicable is article
1728.chanroblesvirtualawlibrary chanrobles