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Partnerships, Agency, and Trusts

2nd Semester 2018-2019

Atty. Myra Angeli A. Gallardo-Batungbakal

I. PARTNERSHIPS

Power to dissolve partnership

Tocao v. CA, 342 SCR A 20 (2000)

Existence of partnership disputed

Heirs of Tan Eng Kee vs. CA, 341 SCRA 740 (2000)

Co-ownership or co-possession

Ona vs. Comissioner of Internal Revenue, 45 SCRA 74 (1972)

Gatchalian vs. Collector of Internal Revenue, 67 Phil. 666 (1939)

Failure to return partnership money received

Liwanag vs. Court of Appeals, 281 SCRA 1225 (1997)

Prohibition against engaging in business/Formal Accounting

Evangelista & Co. vs. Abad Santos, 51 SCRA 416 (1973)

Distribution of profits and losses

Ramnani vs. Court of Appeals, 196 SCRA 731 (1991)

Individual Liability of Partners

Philippine National Bank vs. Lo, 52 Phil. 802 (1929)

Liability for debts of an industrial partner

Compania Maritama v. Munoz, 9 Phil 326 (1907)

Conveyance of real property belonging to the partnership

Santiago Syjuco vs. Castro, 175 SCRA 171 (1989)

Liability of partner for wrongful act or breach of trust (Obligations of the partners with regard
to third persons)

Munasque v. CA, 139 SCRA 533 (1985)

Dissolution of Partnership

Dulao vs. Casteel, 26 SCRA 475 (1968)

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Creditors of the old partnership are also the creditors of the new partnership which continues
the business

Yu vs. National Labor Relations Commission, 224 SCRA 75 (1993)

Liquidation

Lim Tanhu vs. Ramolete, 66 SCRA 425 (1975)

II. AGENCY

Acts of agents are acts of principals

Eurotech Industrial Technologies, Inc. vs. Cuizon, 521 SCRA 584 (2007)

Acts that cannot be delegated

Baltazar vs. Ombudsman, 510 SCRA 74 (2006)

Criminal acts or acts prohibited by the law

Ong vs. Court of Appeals, 401 SCRA 684 (2003)

Knowledge of agent imputed to the principal

Sunance International Management Services, Inc. vs. National Labor Relations

Commission (NLRC), 480 SCRA 146 (2006)

Agency coupled with an interest

Sevilla vs. CA, 160 SCRA 171 (1988)

Exclusive distributor as agent

Hahn vs. Court of Appeals, 266 SCRA 537 (1997)

Authority of counsel as agent

Uytengsu II vs. Baduel, 477 SCRA 621 (2005)

Phil. Maine, Inc. vs. National Labor Relations Commission (NLRC), 561 SCRA 675 (2008)

Evasion of commission in bad faith

Lim v. Saban, 447 SCRA 232 (2004)

General Power of Attorney/Special Power of Attorney

Veloso v. Court of Appeals, 260 SCRA 593 (1996)

Estate of Lino Olaguer vs. Ongjico, 563 SCRA 373 (2009)

Highest loyalty required

Domingo vs. Domingo, 42 SCRA 131 (1971)

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When agents exceeds his authority

National Power Corporation vs. National Merchandising Corporation, 117 SCRA 789
(1982)

Eurotech Industrial Technologies, Inc. vs. Cuizon, 521 SCRA 584 (2007)

Development Bank of the Philippines vs. Court of Appeals, 231 SCRA 370 (1994)

Safic Alcan & Cie vs. Imperial Vegetable Oil Co., Inc., 355 SCRA 559 (2001)

Estoppel

Filipinas Life Assurance Company vs. Pedroso, 543 SCRA 542 (2008)

Estoppel to deny

Domingo vs. Robles, 453 SCRA 812 (2005)

Rural Bank of Milaor vs. Ocfemia, 326 SCRA 99 (2000)

Actual Knowledge

Air France vs. Court of Appeals, 126 SCRA 448 (1983)

Revocation

Philippine National Bank vs. Intermediate Appellate Court, 189 SCRA 680 (1990)

Agency coupled with an interest

Philex Mining Corporation vs. Commission of Internal Revenue, 551 SCRA 428 (2008)

III. TRUSTS

Fiduciary character

Estate of H. M. Ruiz vs. Court of Tax Appeals, 252 SCRA 541 (1996)

Intention to create trust

Ungab-Veleroso vs. Ungab-Grado, 524 SCRA 699 (2007)

Implied Trust

Abellana vs. Ponce, 437 SCRA 531 (2004)