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Case Digest: Filomeno Negado, Narciso Rocha, and Juan Guirindola vs Gonzalo Makabenta 54 OG 4082 28 February 1958 Facts: Plaintiffs filed a suit against the defendant for the recovery of possession and anageent of !iberty "heater located in !eyte and for an accounting of all oney and property pertaining thereto#
"he plaintiffs allege that the theater is o$ned and ope rated by a partnership %no$n as &earogui 'opany coposed of the plaintiffs and defendant# 'onv ersely( ersely( the defendant alleges that he is the sole and e)clusive o$ner of the theater $hile the plaintiffs are erely creditor# "he trial court held that no partnership e)ists and the oral and aterial evidence *boo%s( accounts( and papers+ presented by the plaintiffs are incopetent to establish e)istence of the partnership# Issue: ,hether or not a partnership e)ists aong -egado( .ocha( Guirindola and /a%abenta Decision: "here e)ists a partnership# n deterining $hether or not a particular transaction constitutes partnership( the intention as disclosed by the entire transaction( transaction( and as gathered fro the facts and fro the language eployed e ployed by the parties as $ell as their condu ct# partnership ay be created $ithout any definite intention to create it( the intention of the parties being inferred fro their conduct and dealings $ith each other# other# For the purpose of sho$ing the e)istence of a partnership( boo%s( papers( accounts and siilar $ritings are adissible adissible as evidence provided that the party against $ho they are a re offered is sho$n to have authoried or ratified the#