Escolastico Duterte y Rosales v. Florentino Rallos

Summary

This 1903 Supreme Court case involved a partnership dispute over cockpit management between Escolastico Duterte and Florentino Rallos. The trial court found no partnership existed, but the Supreme Court reversed this finding as manifestly against the evidence. Key evidence included defendant's letters acknowledging the partnership and monthly profit statements showing plaintiff's one-third share of profits. The Supreme Court applied Civil Code provisions on partnership profit-sharing and rejected procedural objections about non-joinder of parties. The case was remanded for new trial and accounting, establishing important precedent on partnership formation and the evidentiary value of business correspondence and profit-sharing arrangements in proving partnership existence.