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    Heirs of Tan Eng Kee, BENGUET LUMBER COMPANY, Represented by Its President TAN Eng Lay

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    Nadzlah Bandila
    Tan Eng Kee's heirs claimed he was a partner in Benguet Lumber Company with his brother Tan Eng Lay. However, the court found no evidence of a partnership between the brothers. There was no partnership certificate, agreement on profit sharing, or business documents indicating a partnership. Evidence showed Benguet Lumber was Tan Eng Lay's sole proprietorship and Tan Eng Kee was an employee, as shown by payroll records and SSS coverage. Therefore, the court concluded there was no partnership between the brothers.

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    Heirs of Tan Eng Kee, BENGUET LUMBER COMPANY, Represented by Its President TAN Eng Lay

    Uploaded by

    Nadzlah Bandila
    48 views1 page
    Tan Eng Kee's heirs claimed he was a partner in Benguet Lumber Company with his brother Tan Eng Lay. However, the court found no evidence of a partnership between the brothers. There was no partnership certificate, agreement on profit sharing, or business documents indicating a partnership. Evidence showed Benguet Lumber was Tan Eng Lay's sole proprietorship and Tan Eng Kee was an employee, as shown by payroll records and SSS coverage. Therefore, the court concluded there was no partnership between the brothers.

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    Tan Eng Kee's heirs claimed he was a partner in Benguet Lumber Company with his brother Tan Eng Lay. However, the court found no evidence of a partnership between the brothers. There was no partnership certificate, agreement on profit sharing, or business documents indicating a partnership. Evidence showed Benguet Lumber was Tan Eng Lay's sole proprietorship and Tan Eng Kee was an employee, as shown by payroll records and SSS coverage. Therefore, the court concluded there was no partnership between the brothers.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    48 views1 page

    Heirs of Tan Eng Kee, BENGUET LUMBER COMPANY, Represented by Its President TAN Eng Lay

    Uploaded by

    Nadzlah Bandila
    Tan Eng Kee's heirs claimed he was a partner in Benguet Lumber Company with his brother Tan Eng Lay. However, the court found no evidence of a partnership between the brothers. There was no partnership certificate, agreement on profit sharing, or business documents indicating a partnership. Evidence showed Benguet Lumber was Tan Eng Lay's sole proprietorship and Tan Eng Kee was an employee, as shown by payroll records and SSS coverage. Therefore, the court concluded there was no partnership between the brothers.

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    No. 126881. October 3, 2000.

    HEIRS OF TAN ENG KEE, petitioners, vs. COURT OF APPEALS and


    BENGUET LUMBER COMPANY, represented by its President TAN
    ENG LAY, respondents.

    |||
    FACTS: Benguet Lumber has been around even before World War II but during the
    war, its stocks were confiscated by the Japanese. After the war, the brothers Tan Eng
    Lay and Tan Eng Kee pooled their resources in order to revive the business. In 1981,
    Tan Eng Lay caused the conversion of Benguet Lumber into a corporation called
    Benguet Lumber and Hardware Company, with him and his family as the incorporators.
    In 1983, Tan Eng Kee died. Thereafter, the heirs of Tan Eng Kee demanded for an
    accounting and the liquidation of the partnership.
    Tan Eng Lay denied that there was a partnership between him and his brother. He said
    that Tan Eng Kee was merely an employee of Benguet Lumber. He showed evidence
    consisting of Tan Eng Kee’s payroll; his SSS as an employee and Benguet Lumber being
    the employee. As a result of the presentation of said evidence, the heirs of Tan Eng Kee
    filed a criminal case against Tan Eng Lay for allegedly fabricating those evidence. Said
    criminal case was however dismissed for lack of evidence.

    ISSUE: Whether or not Tan Eng Kee is a partner.

    HELD: No. There was no certificate of partnership between the brothers. The heirs
    were not able to show what was the agreement between the brothers as to the sharing
    of profits. All they presented were circumstantial evidence which in no way proved
    partnership.
    It is obvious that there was no partnership whatsoever. Except for a firm name, there
    was no firm account, no firm letterheads submitted as evidence, no certificate of
    partnership, no agreement as to profits and losses, and no time fixed for the duration of
    the partnership. There was even no attempt to submit an accounting corresponding to
    the period after the war until Kee’s death in 1984. It had no business book, no written
    account nor any memorandum for that matter and no license mentioning the existence
    of a partnership.
    In fact, Tan Eng Lay was able to show evidence that Benguet Lumber is a sole
    proprietorship. He registered the same as such in 1954; that Kee was just an employee
    based on the latter’s payroll and SSS coverage, and other records indicating Tan Eng
    Lay as the proprietor.
    Also, the business definitely amounted to more P3,000.00 hence if there was a
    partnership, it should have been made in a public instrument

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