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ABAD SANTOS51 SCRA 416 It is not disputed that the prohibition against anindustrial partner engaging in business for himself seeks to prevent any conflict in interest between theindustrial partner and the partnership, and to insurefaithful compliance by said partner with his prestation. 6 MORAN V. CA133 SCRA 98 1. Partner who promises to contribute topartnership becomes promissory debtor of latter.2. Essence of partnership is that partners sharein profits and losses.3. Partner entitled to recover shares of profitsand losses realized by venture.4. Where partnership venture is a failure, apartner is not entitled to any commissionpromised by co-partner where agreementdoesnt state basis of commission. 7 THE LEYTE-SAMAR CO. V. CEA93 PHIL 100 A partner is not a creditor of the partnership. 8 COMMISSIONER OF INTERNAL REVENUEV. SUTER 27 SCRA 152 1. Where a company is not a universalpartnershipwhen the contributions of thepartners were fixed sums of money andneither one of them was an industrialpartner, it follows that it is not a partnershipwherein spouses are forbidden to enter. Norcould the subsequent marriage of thepartners operate to dissolve it, such marriagebeing one of the causes provided for thatpurpose.2. The marriage of the partners doesnt makethe company a sole proprietorship when thecapital contributions of the partners wereseparately owned and contributed by thembefore their marriage, and after they were joined in wedlock, such contributionsremained their respective separate property