Title
Evangelista and Co. vs. Santos
Case
G.R. No. L-31684
Decision Date
Jun 28, 1973
A partnership dispute arose when Estrella Abad Santos, an industrial partner, sued for her share of profits, claiming exclusion. Courts affirmed her status, ordered accounting, and upheld her entitlement to profits, rejecting claims of insufficient industry contribution.

Case Digest (G.R. No. L-31684)

Facts:

  • Formation and amendment of partnership
    • On October 9, 1954, a co-partnership was formed under the name “Evangelista & Co.”
    • On June 7, 1955, the Articles of Co-partnership were amended to:
      • Admit Estrella Abad Santos as industrial partner.
      • Maintain Domingo C. Evangelista, Jr., Conchita P. Navarro and Leonardo A. A. Santos as capitalist partners with contributions of ₱17,500 each.
      • Allocate profits and losses: 70% for the three capitalist partners (equally divided) and 30% for the industrial partner, Estrella.
  • Dispute and litigation
    • On December 17, 1963, Estrella filed suit in the CFI Manila seeking:
      • An accounting of partnership affairs from June 7, 1955.
      • Payment of her share of declared dividends and profits.
      • Attorney’s fees and costs.
    • Defendants’ Answer:
      • Denied any dividends declared or profits distributed.
      • Denied Estrella’s demand to examine books.
      • Asserted Estrella was not an industrial partner but a mere profit-sharer until full payment of a ₱30,000 RFC loan for which she was co-maker and surety.
  • Procedural history
    • Trial Court (CFI Manila) ruled Estrella was an industrial partner, ordered accounting, payment of profits, ₱2,000 attorney’s fees, and costs.
    • Court of Appeals affirmed the trial court decision in toto.
    • Petitioners sought review in the Supreme Court, assigning errors concerning Estrella’s status and rights.

Issues:

  • Whether Estrella Abad Santos is an industrial partner entitled to 30% of partnership profits indefinitely, despite her concurrent service as a judge and prior compensation.
  • Whether Estrella can be lawfully excluded or deprived of any partnership share on the ground that she did not actually contribute industry.
  • Whether the lower courts erred in declaring her an industrial partner, ordering accounting, profit distribution, attorney’s fees and costs, instead of dismissing her complaint.

Ruling:

  • (Subscriber-Only)

Ratio:

  • (Subscriber-Only)

Doctrine:

  • (Subscriber-Only)

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