Partnership contract between 2 or more persons contributing money to a common fund with the

intention of dividing money among themselves

Tri-level existence (Villanueva)

1. Consensual – perfected by mere consent, verbally

2. Partnership as juridical entity – separate judicial personality from the parties constituting it
3. Partnership as a going concern
- Yu vs NLRC

Basic elements of partnership

Consensual, nominate, bilateral, onerous, PRINCIPAL, preparatory

Anything of value can be a contribution to the partnership

Essential features of partnership

Cases:

Yu vs NLRC

Proof of existence of a partnership (Kiel vs Estate of PS Sabert)

I.NATURE AND ATTRIBUTES OF THE PARTNERSHIP

1.Yu v. NLRC, 224 SCRA 75 (1993) - Tandugon

2.Deluao v. Casteel, 29 SCRA 350 (1969) - Panes

3.Fernandez v. Dela Rosa, 1 Phil. 671 (1902) - Moraña

4.Woodhouse v. Halili, 93 Phil. 526 (1953)- Garilva

5.Lim Tong Lim v. Phil. Fishing Gear Industries, Inc., 317 SCRA 728, 731 (1999)- Dolorosa

6.Fernandez v. De la Rosa, 1 Phil. 671 (1903) - Dableo

7.Kiel v. Estate of P.S. Sabert, 46 Phil. 193 (1924)- Cinco

8.Alicbusan v. Court of Appeals, 269 SCRA 336 (1997)- Catacutan

9.Oña v. Commissioner of Internal Revenue, 45 SCRA 74 (1972) - Caspe

10.Navarro v. Court of Appeals, 222 SCRA 675 (1993) - Tandugon

11.Biglangawa and Espiritu v. Constantino, 109 Phil. 168 (1960) - Panes

12.Menzi & Co.Bastida v. Menzi and Co., 58 Phil. 188 (1933)- Moraña

13.Anton v. Oliva, 647 SCRA 506 (2011) - Caspe

14.Pastor v. Gaspar, 2 Phil. 592 (1903) -Dolorosa

15.Heirs of Tang Eng Kee v. Court of Appeals, 341 SCRA 740 (2000)- Moraña

16.Ortega v. Court of Appeals, 245 SCRA 529 (1995)-Cinco

Free Cases

17.Tai Tong Chuache & Co. v. Insurance Commission, 158 SCRA 366 (1988).

18.Aguila, Jr. v. Court of Appeals, 316 SCRA 246 (1999).

19.Smith, Bell & Co. v. Natividad, 40 Phil. 136 (1919)

20.Bataan Shipyard v. PCGG, 150 SCRA 181 (1987).