SINGSON VS ISABLEA SAWMILL
GRN L-27343 February 28, 1979
Fernandez, J.:
FACTS:
Isabela Sawmill was formed by partners Saldajeno, Lon and Timoteo. S withdrew from the partnership and after dissolution, L and T continued the business still under the name Isabela Sawmill. The partnership is indebted to various creditors and that Sheriff sold the assets of Isabela Sawmill to S and was subsequently sold to a separate company.
ISSUE:
Whether or not Isabela Sawmill ceased to be a partnership and that creditors could no longer demand payment.
RULING:
On dissolution, the partnership is not terminated but continues until the winding up of the business. It does not appear that the withdrawal of S from the partnership was published in the newspapers. The appellee and the public had a right to expect that whatever credit they extended to L and T doing business in the name of Isabela Sawmill could be enforced against the properties of said partnership. The judicial foreclosure of the chattel mortgage executed in favor of S did not relieve her from liability to the creditors of the partnership.
It may be presumed that S acted in good faith, the appellees also acted in good faith in extending credit to the partnership. Where one of the 2 innocent persons must suffer, that person who gave occasion for the damages to be caused must bear the consequences.
TOCAO VS CA & NENITA ANAY
GRN 127405 October 4, 2000 365 SCRA 463
Ynares-Santiago, J.:
FACTS:
Respondent met the petitioner through Belo. They entered into a joint venture for the local distribution of kitchen wares. Anay was made to receive commissions based on her performance, as verbally agreed upon by her and Belo, the latter acting as guarantor of Tocao. The business was named Geminisse Enterprises under the sole proprietorship of Tocao. In 1987, Beo signed a 37% commission to Anay for her business transactions but after 2 days, she discovered that she was no longer the head of marketing and have been barred form holding office.
ISSUE:
Whether or not Anay was an employee or partner of the business and thus entitled for damages.
RULING:
The RTC and CA found that partnership existed based on the facts presented. Where no immovable property is involved, an oral agreement will suffice to create a partnership. Thus an unjustified dissolution by a partner can subject him to action for damages because by the mutual agency that arises in a partnership, the doctrine or delectus personae allows the partners to have the power although not necessarily to dissolve the partnership.
PASCUAL & DRAGON VS CIR AND CTA
GRN 78133 October 18, 1988
Gancayco, J.:
FACTS:
Petitioners bought two parcels of land and another 3 parcels the following year. The 2 parcels were sold in 1968 while the other 3 were sold in 1970. Realizing profits from the sale, petitioners filed capital gains tax. However, they were assessed with deficiency tax for corporate income taxes.
ISSUE:
Whether or not petitioners formed an unregistered partnership thereby assessed with corporate income tax.
RULING:
By the contract of partnership, two or more persons bind themselves to contribute money, industry or property to a common fund with the intention of dividing profits among themselves. There is no evidence though, that petitioners entered into an agreement to contribute MPI to a common fund and that they intend to divide profits among themselves. The petitioners purchased parcels of land and became co-owners thereof. Their transactions of selling the lots were isolated cases. The character of habituality peculiar to the business transactions for the purpose of gain was not present.
The sharing of returns foes not in itself establish a partnership whether or not the persons sharing therein have a joint or common right or interest in the property. There must be a clear intent to form partnership, the existence of a juridical personality different from the individual partners, and the freedom of each party to transfer or assign the whole property.
SARDANE VS ACOJEDO
GRN L-47045 November 22, 1988
Regalado, J.:
FACTS:
Sardane executed promissory notes in the amount of PhP5, 217.25. Because of failure to pay, Acojedo brought an action for collection of sum of money. Sardane alleged that a partnership existed. MTC granted the petition but RTC reversed upholding reason that there existed partnership between the 2 which could then vary the meaning of the promissory notes. RTC concluded that PN involved were merely receipts for the contributions to said partnership and upheld the claim that there was ambiguity in the PN hence, parol evidence was allowable to contradict the terms of the represented loan contract.
ISSUE:
Whether or not partnership existed when petitioner received profits.
RULING:
Even if evidence other than PN may be admitted to alter the meaning conveyed thereby, still the evidence is insufficient to prove that partnership existed between the private parties. The fact that he had received 50% of the net profits does not conclusively establish that he was a partner of Acojeda. Article 1769 NCC explicitly provides that the receipt of a person of a share of the profits of the business is prima facie evidence that he is a partner in the business; no such inference shall be drawn if such profits were received in payment as wages of an employee.
Ika'y patuloy kong mamahalin (I will continue to love you)
Maging sino ka man (Whoever you are)
Di na magbabago ang pag-ibig ko (My love will never change)
Walang makakapigil sa 'king damdamin. (Noone can stop what I'm feeling)
Upang ikaw ay ibigin ko ng lubos (So that I can love your enough)
Sasambahin lagi (I will always give you company)
Dahil mahal kita (Because I love yo)
Chorus:
At dahil mahal kita (And because I love you)
Manda akong magparaya (I am prepared to give way)
Dahil mahal kita (Because I love you)
Sa yo lamang liligaya (I will only be happy with you)
To lighten the mood, and while nothing pertinent matters flowing out of my brain, I thought of Valentine's day then I thought of this song. As I was waiting for my classmates to finish their essay, I pretended to answering the questions on my paper but I was already translating the lyrics of this song. The title is translated as "Even when my hair is white".
I just thought this would be my loveliest song in time for the V-day or Valentine's day. I thought of how it felt to be in love. It is majestic, it is magic, it is marvelous! What else? It sure makes the world go round. That is my view of love.
Have you fallen in love? Have you seen yourself being with the same person for more than 50 years of your life? Have you devoted yourself to this single individual for more than half of your life and meant something to you as your own? Have you cried yourself to sleep missing the person you love? Ahh, love!
Anyway, those are my thoughts for the day.
Below is my translation of the song.
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Kahit Maputi na ang Buhok Ko - Rico J. Puno
(Even when my hair is white)
Kung tayo’y matanda na (When we are older)
Sana’y di tayo magbago (I hope we won't change)
Kailan ma’y, nasaan ma’y (Anytime, anywhere)
Ito ang pangarap ko (This is my wish)
Makuha mo pa kayang ako’y hagkan at yakapin ooh (Could you still kiss and hug me?)
Hanggang pagtanda natin (Until we grow older )
Nagtatanong lang sa `yo (I am just asking you)
Ako pa kaya’y ibigin mo (Will you still love me?)
Kung maputi na ang buhok ko (Even when my hair is already white)
Pagdating ng araw (The day will come)
Ang `yong buhok as puputi na rin (Your hair will also become white)
Sabay tayong mangangarap (We shall reminisce together)
Ng nakaraan sa `tin (our memories of the past)
Ang nakalipas ay ibabalik natin ooh (We shall bring back the past)
Ipapaalala ko sa `yo (I will remind them to you)
Ang aking pangako (My promise)
Na ang pag-ibig ko’y laging sa ‘yo (Is that my love will always be yours)
Kahit maputi na ang buhok ko (Even when my hair is white)
Kahit maputi o wala na ang buhok ko (Even when my hair becomes white or gone)
==========================
So what if I am hearing this voice in my ears right now? So what? I got an email message saying I have just received a "so and so amount" in my paypal from a blog review I made a couples of days ago. It is worth noting to me because, this is another first in all my different experiences in the blog worth. I shall never forget this moment.
I did not mention the amount because what is important is that my hobby is compensating me somehow, without any relevant hardship at all. It is really easy... plain and simple! Like Jason Castro perhaps. I miss him. I miss my ipod playing this one.
Neil Diamond - Forever In Blue Jeans Lyrics - Jason Castro
Money talks
But it don't sing and dance
And it don't walk
And long as I can have you
Here with me, I'd much rather be
Forever in blue jeans
Honey's sweet
But it ain't nothin' next to baby's treat
And if you pardon me
I'd like to say
We'll do okay
Forever in blue jeans
Maybe tonight
Maybe tonight, by the fire
All alone you and I
Nothing around
But the sound of my heart
And your sighs
Money talks
But it can't sing and dance
And it can't walk
And long as I can have you
Here with me, I'd much rather be
Forever in blue jeans, babe
And honey's sweet
But it ain't nothin' next to baby's treat
And if you pardon me I'd like to say
We'll do okay
Forever in blue jeans
Maybe tonight
Maybe tonight, by the fire
All alone you and I
Nothing around
But the sound of my heart
And your sighs
Money talks
But it can't sing and dance
And it can't walk
And long as I can have you
Here with me
I'd much rather be
Forever in blue jeans
And if you pardon me
I'd like to say
We'll do okay
Forever in blue jeans, babe
And long as I can have you
Here with me I'd much rather be
Forever in blue jeans, babe
==============
For new bloggers out there, here are sites I can recommend to you:
entrecard.com
adgitize
cmfads
blogvertise
pjorectadswonderful
try them as well! Enjoy!
I remember the last fight he had with Cotto. Everyone in the house, including kids, were watching the fight. Modesty aside, I was in my room trying to get some sleep. Haha! So much for a a boxing fan! It just strikes me now because for sure, people in their houses will again be anticipating that fight and what's the best way of watching than receiving a live feed, in your tube, the moment it happens. Satellite direct TV is now very popular because we are now able to watch sports action in real-time wherever in the world that can pick up a signal. This is a Direct TV advantage. Imagine even watching the fight as if you were there at the ring side, almost an arms away from the fighters.
With these advance technologies in Sports brought to us by direct TV, and an added feature of watching it in HD, Filipinos all over the world, come March 13 will again be one in excitement. So dear readers, watch the Pacquiao - Clottey!
