Emilio Emnace v CA, Estate of Vicente Tabanao, Sherwin, Vicente William, Janette, Vicenta, Rosela,
Vincent Tabanao (2001, Ynares-Santiago)
- Partnership among Emnace, Vicente Tabanao, Jacinto Divinagracia
- Divinagracia withdew from partnership - Decision to dissolve and distribute properties among them: five boats, six vehicles, 2 parcels, Negros Occidental, cash deposits in BPI, Prudential Bank - Emnace did not submit asset and liabilities statements, did not render acctg of finances o During existence of partnership o After Tabanao’s death in 1994 - Emnace did not turn over Tabanao’s share (1/3) to heirs = 10M despite formal demand - TC: heirs v Emnace: accounting, payment of shares, division of assets, damages o Emnace: MTD: improper venue, lack of jurisdiction, capacity to sue Denied. Venue proper; action directed against person on basis of personal liability despite involving realties. Non-payment of docket fee OK since action was for the rendering of accounting, cannot ascertain value. Heirs with right to sue in own names || 777, CC o Amended complaint: Emnace to sell assets and deliver to piffs share in proceeds Emnace: manifestation, MTD + prescription Denied - CA: certiorari o Dismissed - SC: o Heirs: asking for accounting but really praying for share in assets; until accounting done, value for docket fees cannot be ascertained o Heirs should have filed docket fees Action not really beyond pecuniary estimation; case a simple collection case Value already estimated by heirs themselves