CASE TITLE:

G.R. 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: According to the lawsuit, Tan Eng Kee and Tan Eng Lay formed a company after
the Second World War by combining their resources and industry to sell building
materials such lumber, hardware, and supplies. Petitioners alleged that Tan Eng Lay
and his children were responsible for the conversion of the partnership "Benguet
Lumber" into a corporation known as "Benguet Lumber Company." Petitioners prayed
for an accounting of the partnership assets, its dissolution, winding up, and liquidation,
as well as the equitable division of Benguet Lumber's net assets.
Benguet Lumber is a joint venture that is comparable to a specific partnership,
according to the RTC's ruling in favor of the petitioners. The Court of Appeals issued the
contested ruling, which reversed the lower court's decision.

Issue: Tan Eng Kee and Tan Eng Lay may or may not have been partners in Benguet
Lumber..

Ruling: The Supreme Court denied the petition and affirmed the decision of the Court of
Appeals. The Court held that the deed of sale was valid and binding, since Tan Eng Lay
had the authority to sell the parcel of land as the surviving heir of Tan Eng Kee. The
Court noted that the petitioners failed to prove that Tan Eng Lay did not have the
authority to act as the representative of the estate of Tan Eng Kee. The Court also held
that the deed of sale was properly executed, and that the petitioners had failed to
present any evidence of fraud or deceit in the execution of the deed of sale.