Sales Modified First 18 Cases

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    01-01] Coronel v. CA (GR 103577, 7 October 1996)

    63 SCRA 15

    hird division, Melo (J): 3 concur, 1 took no !rt"

    act! Ro#ulo Coronel e$ecuted ! docu#ent entitled %Receit o& 'on!#ent* in &!vor o& R!#on! +!trici! Alcor +5-,--- don!#ent o& the !#ount o& +1"2.M !s urch!se rice &or !n inherited house !nd lot, iteserv!tion to ithhold the tr!ns&er o& such roert until &ull !#ent" The urose o& such don!#ent !s &oeirs to tr!ns&er the title to their n!#e" /on the re0istr!tion o& the roert to n!#e o& the heirs, the Coronels sold!#e roert to C!t!lin! " M!!n!0 &or +1"5M" The Coronels rescinded the contr!ct ith Alc!r! deositin0on!#ent !#ount in ! !nk !ccount in &!vor o& Alc!r!" Alc!r! &iled ! co#l!int &or seci&ic er&or#!nce, e tri!l !nd the !ell!te court ruled in her &!vor"

    #e! 4hether the %receit o& don!#ent* serves ! contr!ct to sell or ! condition!l contr!ct o& s!le"

    el%! The !0ree#ent is ! contr!ct o& s!le !s there !s no e$ress reserv!tion o& onershi or title to the suect

    & l!nd" +etitioners did not #erel ro#ise to sell the roert to riv!te resondent uon the &ul&ill#ent o&usensive condition ut on the contr!r, h!vin0 !lre!d !0reed to sell the suect roert, the undertook to h!veerti&ic!te o& title ch!n0ed to their n!#es !nd i##edi!tel there!&ter, to e$ecute the ritten deed o& !solute s!le"usensive condition !s &ul&illed on 6 eru!r 175 !nd thus, the condition!l contr!ct o& s!le eteen the !ec!#e oli0!tor, the onl !ct re8uired &or the consu##!tion thereo& ein0 the deliver o& the roert #e!ne e$ecution o& the deed o& !solute s!le in ! ulic instru#ent, hich etitioners une8uivoc!ll co##itted the#se do !s evidenced the %Receit o& 'on +!#ent"*

    01-0&] Ro'ero v. CA (GR 107&07, &3 ove'ber 1995)

    5- SCRA 15

    hird division, 9itu0 (J): . concur

    act! 9ir0ilio Ro#ero !nd his &orei0n !rtners decided to ut u ! centr!l !rehouse in Metro M!nil!" Al&onso loeh!l& o& nri8uet! Chu! vd!" 'e ;n0sion0, roosed the l!tter

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    so the conse8uences hich #! e in keein0 ith 0ood &!ith, us!0e !nd l!" ein0 ! er&ected contr!ct o& s!leescission c!n e h!d" The roer !ction is !n !ction &or d!#!0es" Ar0uendo th!t rescission is !v!il!le !s ! re#s rovide Article 1171 in reciroc!l oli0!tions, it #! onl e !v!iled o& the inured !rt"

    01-03] F#le v. CA (GR 11&&1&, & arc* 199+)

    hird division, Ro#ero (J): 3 concur

    act! r" Antonio J!coe initi!ll #ort0!0e ! 1-=hect!re roert in T!n!, Ri!l (covered TCT 32-?25) to the R!nk o& Al!#inos, @!0un! to secure ! lo!n in the !#ount o& +1-,---" S!id #ort0!0e !s l!ter &oreclosed !ndroert o&&ered &or ulic !uction uon his de&!ult" >n June 17., re0orio ule, !s coror!te secret!r o& the sked Re#eli! 'ichoso !nd ;livi! Mendo! to look &or ! uer ho #i0ht e interested in the T!n! roert" Theund one in the erson o& Binevetch Cru" >t so h!ened th!t in J!nu!r o& s!id e!r, re0orio ule, !lso ! e

    !s shon interest in uin0 ! !ir o& e#er!ld=cut di!#ond e!rrin0s oned 'r" Cru" 'r" Cru h!s declined &&er to u s!id eelr &or +1--,--- !nd ! suse8uent id ule to u the# &or /SD6,--- !t D1 to +25 !kin0 ! sketch o& s!id eelr durin0 !n insection !t the lo o& +rudenti!l !nk (the l!tter inst!nce !s declnce the e$ch!n0e r!te !reci!ted to +17 er doll!r)" Suse8uentl, hoever, ne0oti!tions &or the !rter o& the end the T!n! roert ensued" Att" el!r#ino !s re8uested 'r" Cru to check the roert !nd &ound out th!!le or !rter !s &e!sile !s the 1=e!r eriod o& rede#tion h!s not e$ired" >n !n e&&ort to cut throu0h !n l

    #edi#ent, ule e$ecuted on 17 ;ctoer 17., ! deed o& rede#tion on eh!l& o& r" J!coe urortedl in#ount o& +15,7?"?, !nd on even d!te, r" J!coe sold the roert to ule &or +?5,---"--" The h!ste ith hicho deeds ere e$ecuted is shon the &!ct th!t the deed o& s!le !s not!ried !he!d o& the deed o& rede#tionr" Cru h!d !lre!d !0reed

    the roosed !rter, ule ent to +rudenti!l !nk to t!ke ! look !t the eelr" ;n 23 ;ctoer 17., ule #et Ael!r#ino !t the l!tter

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    n 26 ;ctoer 17., ule &iled ! co#l!int e&ore the RTC S!n +!lo Cit !0!inst riv!te resondents r!in0, !#ther thin0s, th!t the contr!ct o& s!le over the T!n! roert e decl!red null !nd void on the 0round o& &r!udeceit" ;n 3- ;ctoer 17., the loer court issued ! te#or!r restr!inin0 order directin0 the Re0ister o& 'eedi!l to re&r!in &ro# !ctin0 on the ertinent docu#ents involved in the tr!ns!ction" ;n 2- Bove#er 17., hoever!#e court li&ted its revious order !nd denied the r!er &or ! rit o& reli#in!r inunction" A&ter tri!l, the loer cendered its decision on ? M!rch 177 holdin0 th!t the 0enuine !ir o& e!rrin0s used !s consider!tion &or the s!le

    elivered 'r" Cru to ule, th!t the contr!ct !s v!lid even i&

    e !0ree#ent eteen the !rties !s rinci!ll ! !rter contr!ct, th!t the !0ree#ent h!s een consu##!ted !#e the rinci!l !rties !rted !s !t the !nk, !nd th!t d!#!0es !re due to the de&end!nts" ro# the tri!l codverse decision, etitioner elev!ted the #!tter to the Court o& Ae!ls" ;n 2- ;ctoer 1772, the Court o& Aoever, rendered ! decision !&&ir#in0 in toto the loer court, in !ccord!nce ith their stiul!tion th!t etitioner ! the lo!n o& the souses ith +nser &or his !l!nce o& + 1".M, ;n0 issued . ost=d!ted Metro !nk checks !!le to the souses in the !#ou35-,---"-- e!ch (Check 13??-=15??11)" 4hen resented &or !#ent, hoever, the checks ere dishonored dsu&&icient &unds" ;n0 ro#ised to rel!ce the checks ut &!iled to do so" To #!ke #!tters orse, out o&.76,5--"-- lo!n o& the souses ith +>, hich on0, !s er !0ree#ent, should h!ve !id, ;n0 onl #!n!0ed to ut no #ore th!n +373,6?7"6-" 4hen the !nk thre!tened to &oreclose the souses< #ort0!0e, the sold 3 tr!ns&or& the rice #ill orth +51,.11"-- to ! o&& their outst!ndin0 oli0!tion ith s!id !nk, ith the knoled0e on&or#it o& ;n0" ;n0, in return, volunt!ril 0!ve the souses !uthorit to oer!te the rice #ill" Fe, hoever,

    ontinued to e in ossession o& the to !rcels o& l!nd hile the souses ere &orced to use the rice #ill &or resideuroses" ;n 2 Au0ust 175, the souses, throu0h counsel, sent ;n0 ! de#!nd letter !skin0 &or the return oroerties" Their de#!nd !s le&t unheeded, so, on 2 Sete#er 175, the &iled ith the RTC @ucen! Cit, r!ncco#l!int &or rescission o& contr!ct !nd recover o& roerties ith d!#!0es" @!ter, hile the c!se !s still enith the tri!l court, ;n0 introduced #!or i#rove#ents on the suect roerties constructin0 ! co#lete &e!de o& hollo locks !nd e$!ndin0 the i00er" These ro#ted the souses to !sk &or ! rit o& reli#iunction hich the tri!l court 0r!nted, !nd thus enoined ;n0 &ro# introducin0 i#rove#ents on the roerties e$

    or re!irs" ;n 1 June 177, the tri!l court rendered ! decision in &!vor o& the souses: orderin0 the contr!ct entto the !rties set !side, orderin0 the deliver o& the !rcels o& l!nd !nd the

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    #rove#ents thereon to the souses, orderin0 the return o& the su# o& +.7?,1?7"51 to ;n0 the souses, orden0 to ! the souses +1--,--- &or e$e#l!r d!#!0es !nd +2-,--- !s !ttorneron Mines* !noodill, !nd !ll the records !nd docu#ents rel!tive to the #ines" >n the s!#e docu#ent, !ite tr!ns&erred to on!l his ri0hts !nd interests over the %2.,--- tons o& iron ore, #ore or less* th!t the &or#er h!d !lre!d e$tr!cted &ro#iner!l cl!i#s, in consider!tion o& the su# o& +?5,---, +1-,---, o& hich !s !id uon the si0nin0 o& the !0ree#nd the !l!nce to e !id out o& the &irst letter o& credit coverin0 the &irst shi#ent o& iron ores or the &irst !#erived &ro# the loc!l s!le o& iron ore #!de the @!r! Mines K S#eltin0 Co" To secure the !#ent o& the !l!on!cier ro#ised to e$ecute in &!vor o& !ite ! suret ond delivered on 'ece#er 175. ith on!cier !s rinnd the @!r! Mines !nd S#eltin0 Co" !nd its stockholders !s sureties" A second ond !s e$ecuted the !rtiee &irst ond, on the s!#e d!, ith the !r !stern Suret !nd >nsur!nce Co" !s !ddition!l suret, ut it rovidede li!ilit o& the

    uret co#!n ould !tt!ch onl hen there h!d een !n !ctu!l s!le o& iron ore the @!r! Mines K S#eltin0r !n !#ount o& not less th!n +65,---" oth ond ere !tt!ched !nd #!de inte0r!l !rts o& the %Revoc!tion o& +o& Attorne !nd Contr!ct"* ;n the s!#e d! th!t on!cier revoked the oer o& !ttorne, on!cier entered inContr!ct o& Minin0 ;er!tion* ith @!r! Mines !nd S#eltin0 Co", >nc" to 0r!nt it the ri0ht to develo, e$loit,$lore the #inin0 cl!i#s, to0ether ith the i#rove#ents therein !nd the use o& the n!#e %@!r! >ron Mines* !noodill, in consider!tion o& cert!in ro!lties" on!cier likeise tr!ns&erred, in the s!#e docu#ent, the co#lete tite !ro$i#!tel 2.,--- tons o& iron ore hich he !c8uired &ro# !ite, to the @!r! Mines K S#eltin0 Co

    onsider!tion &or the si0nin0 the co#!n !nd its stockholders o& the suret onds delivered on!cier to n 'ece#er 1755, the ond ith resect to the !r !stern Suret !nd >nsur!nce Co#!n e$ired ith no s!e !ro$i#!tel 2.,--- tons o& iron ore, nor h!d the 65,--- !l!nce o& the rice o& s!id ore een !id to !it

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    on!cier !nd his sureties" 4hereuon, !ite de#!nded &ro# on!cier !nd his sureties !#ent o& s!id !#ount" 4on!cier !nd his sureties &!iled to ! !s de#!nded !ite, the l!tter &iled ! co#l!int !0!inst the# in the C> MCivil C!se 2731-) &or the !#ent o& the +65,--- !l!nce o& the rice o& the ore, conse8uenti!l d!#!0es,ttorne

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    he co#!n h!s t!ken !ll the troule !nd e$ense o& re0isterin0 ! seci!l tr!de n!#e &or its s!sh usiness !ndrdered co#!n st!tioner c!rrin0 the old rint %;rient!l S!sh !ctor (Celestino Co K Co#!n, +ro") 726 Rt" Hui!o, M!nil!,

    el" Bo" 33-?6, M!nu&!cturers o& !ll kinds o& doors, indos, s!shes, &urnitures, etc" used se!son=dried !nd kiln=d#er, o& the est 8u!lit ork#!nshi"* >t is unlikel th!t these !ct ere #!de solel &or the urose o& sulin0

    eeds &or doors, indos !nd s!sh o& its seci!l !nd li#ited custo#ers" urther, the Co#!n h!s chosen &o!den!#e !nd h!s o&&ered itsel& to the ulic !s ! %!ctor*, hich #e!ns it is out to do usiness, in its chosen linei0 sc!le" Moreover, !s shon &ro# the investi0!tion o& the Co#!nt i&&icult to elieve th!t such !#ount th!t r!n to si$ &i0ures !s derived entirel &ro# its &e custo#ers ho #!de srders" Thus, Celestino Co K Co#!n h!itu!ll #!kes s!sh, indos !nd doors, !s it h!s reresented !tioner !nd !dvertise#ents to the ulic, !nd it h!s !d#itted the !ell!nt itsel& th!t the co#!n %#!nu&!ctu

    Contr#cton 8or contractor %ene%

    onstruction ork contr!ctors !re those ho !lter or re!ir uildin0s, structures, streets, hi0h!s, seers, st!il!s, r!ilro!ds, lo00in0 ro!ds, electric, ste!# or !ter l!nts tele0r!h !nd telehone l!nts !nd lines, electric r oer lines, !nd includes !n other ork &or the construction, !lterin0 or re!irin0 &or hich #!chiner driveech!nic!l oer is used" (+!ton vs" Cit o& An!d!rdo 6. +" 2d ?, -, 1?7 ;kl" 6)"

    at#re o b#ne %oe not all n an/ o t*e occ#2aton t*at 'a/ be clae% a contractor 8t*n#rve8 o

    ecton 191 o t*e atonal "nternal Reven#e Co%e

    ven i& it ere to elieve th!t the co#!n does not #!nu&!cture re!d=#!de s!sh, doors !nd indos &or the nd th!t it #!kes these !rticles onl uon seci!l order o& its custo#ers, th!t does not #!ke it ! contr!ctor ithinurvie o& section 171 o& the B!tion!l >ntern!l Revenue Code" There !re no less th!n &i&t occu!tions enu#er!te

    e s!id section o& the B!tion!l >ntern!l Revenue Code suect to ercent!0e t!$, not one under hich the usinterrise o& etitioner could !rori!tel &!ll" >t ould re8uire ! stretch o& the l! to #!ke the usines!nu&!cturin0 s!sh, doors !nd indos uon seci!l order o& custo#ers &!ll

    nder the c!te0or o& Lro!d, uildin0, n!vi0!tion, !rtesi!n ell, !ter orks !nd other construction ork contr!ctors

    ;ercentae ta< '2oe% #n%er :ecton 191 o t*e =a< Co%e a ta< on ale o ervce, 8*le ta< '2oe%ecton 1+6

    ta< on ornal ale o artcle

    he ercent!0e t!$ i#osed in section 171 o& the T!$ Code is 0ener!ll ! t!$ on the s!les o& services, in contr!dic

    ith the t!$ i#osed in section 16 o& the s!#e Code hich is ! t!$ on the ori0in!l s!les o& !rticles !nu&!cturer, roducer or i#orter" (or#ille!ntern!l Reveode, 9ol >>, " ?..)" The &!ct th!t the !rticles sold !re #!nu&!ctured the seller does not e$ch!n0e the contr!ct e urvie o& section 16 o& the B!tion!l >ntern!l Revenue Code !s ! s!le o& !rticles"

    C#to' 2eccaton re>#re% b/ c#to'er %oe not alter c*aracter o b#ne, t*e co'2an/ %oeeco'e an

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    '2lo/ee or ervant o t*e c#to'er

    ood ill s! th!t hen ! s!#ill cuts lu#er in !ccord!nce ith the eculi!r seci&ic!tions o& ! custo#er, siesreviousl held in stock &or s!le to the ulic, it there eco#es !n e#loee or serv!nt o& the custo#er, not the s& lu#er" The s!#e consider!tion !lies to this s!sh #!nu&!cturer" The S!sh !ctor does nothin0 #ore th!n seoods th!t it #!ss=roduces or h!itu!ll #!kes s!sh, !nels, #ouldin0s, &r!#es, cuttin0 the# to such sies

    o#inin0 the# in such &or#s !s its custo#ers #! desire"

    "ntallaton o 8n%o8 2anel not contr#cton 8or n co''on 2arlance

    etitioner#re% or t

    nvolve ervce not enerall/ 2eror'e% b/ t

    4hen the !ctor !ccets ! o th!t re8uires the use o& e$tr!ordin!r or !ddition!l e8ui#ent, or involves servicesener!ll er&or#ed it, it there contr!cts &or ! iece o& ork, i"e" &illin0 seci!l orders ithin the #e!nin0 o& Ar.6?" >n the resent c!se, hoever, the orders e$hiited ere not shon to e seci!l" The ere #erel orderork, re0ul!r ork"

    =raner #n%er :ecton 1+6 o t*e =a< Co%e

    !ll the ork o& !ell!nt is onl to &ill orders reviousl #!de, such orders should not e c!lled seci!l orke0ul!r ork !nd suosin0 &or the #o#ent th!t the tr!ns!ctions ere not s!les, the ere neither le!se o& servor contr!ct os ! contr!ctor" Still, !s the doors !nd indos h!d een !d#ittedl %#!nu&!ctured* the S

    !ctor, such tr!ns!ctions could e, !nd should e t!$ed !s %tr!ns&ers* thereo& under section 16 o& the B!tevenue Code"

    ndN :ale (under Atty. Amadeo Paolo Dimayuga, Arellano Law, First Semester, SY 2003-2004. Full sylla!us"#

    tt:IIerne0uerrero"co#InodeI27 21

    01-09] C"R v. ?nneern ?>#2'ent an% :#22l/ (GR -&70, 30 #ne 1975)

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    n0ineerin0 8ui#ent !nd Sul v" C>R "R" Bo" @=2?.52" June 3-, 17?5"N

    rst 'ivision, s0uerr! (J): . concur

    act! n0ineerin0 8ui#ent !nd Sul Co" is !n en0ineerin0 !nd #!chiner &ir# !nd ein0 !n oer!tor ote0r!ted en0ineerin0 shi, is en0!0ed in the desi0n !nd inst!ll!tion o& centr!l te !ir conditionin0 sste#, u#!nts !nd steel &!ric!tions" ;n 2? Jul 1756, one Ju!n de l! Cru, rote the then Collector, no Co##issionetern!l Revenue denouncin0 the Co#!n &or t!$ ev!sion #isdecl!rin0 its i#orted !rticles !nd &!ilin0 to !

    orrect ercent!0e t!$es due thereon in conniv!nce ith its &orei0n suliers" The Co#!n !s likeise denounce Centr!l !nk &or !lle0ed &r!ud in ot!inin0 its doll!r !lloc!tions" Actin0 on these denunci!tions, ! r!id !nd se!s conducted ! oint te!# o& Centr!l !nk, (C), B!tion!l ure!u o& >nvesti0!tion (B>) !nd ure!u o& >nteevenue (>R) !0ents on 2? Sete#er 1756, on hich occ!sion volu#inous records o& the &ir# ere seiedon&isc!ted" ;n 3- Sete#er 175?, revenue e$!#iners reorted !nd reco##ended to the then Collector, o##issioner, o& >ntern!l Revenue th!t the Co#!n e !ssessed &or +.-,712"-1 !s de&icienc !dv!nce s!les t!e theor th!t it #isdecl!red its i#ort!tion o& !ir conditionin0 units !nd !rts !nd !ccessories thereo& hich

    uect to t!$ under Section 15(#) 1 o& the T!$ Code, inste!d o& Section 16 o& the s!#e Code" This !ssess#entevised on 23 J!nu!r 1757, in line ith the oserv!tion o& the Chie&, >R @! 'ivision, !nd !s r!ised to +716,36eresentin0 de&icienc !dv!nce s!les t!$ !nd #!nu&!cturers s!les t!$, inclusive o& the 25 !nd 5- surch!r0es

    M!rch 1757, the Co##issioner !ssessed !0!inst, !nd de#!nded uon, the Co#!n !#ent o& the incre!#ount !nd su00ested th!t +1-,--- e !id !s co#ro#ise in e$tr!udici!l settle#ent o& the Co#!n'C)" The l!tter took ossession o& the uildin0 ut on !ccou>'C

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    7?1" >t !s then th!t he le!rned &ro# so#e B>'C e#loees o& the de&ects o& the !irconditionin0 sste# ouildin0" Actin0 on this in&or#!tion, Al#ed! co##issioned n0ineer '!vid R" S!ico to render ! technic!l ev!lu!tioe sste# in rel!tion to the N contr!ct ith the Coror!tion" >n his reort, S!ico enu#er!ted the de&ects o& the ss

    nd concluded th!t it !s %not c!!le o& #!int!inin0 the desired roo# te#er!ture o& ?6o O 2o"*

    n the !sis o& this reort, Al#ed! &iled on M! 17?1 !n !ction &or d!#!0es !0!inst the Coror!tion ith the

    > Ri!l (Civil C!se 1.?12)" The co#l!int !lle0ed th!t the !ir=conditionin0 sste# inst!lled the Coror!tion dio#l ith the !0reed l!ns !nd seci&ic!tions, hence, Al#ed! r!ed &or the !#ount o& +21-,---"-- reresentin0ecti&ic!tion cost, +1--,---"-- !s d!#!0es !nd +15,---"-- !s !ttorne

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    01-1&] 4#roa v. CA (GR 1191, &3 A##t 191+)

    +hil 5-1

    n !nc, Av!ncen! (J): 5 concur

    act!A contr!ct !s entered eteen Huiro0! !nd +!rsons &or the e$clusive s!le o& Huiro0! eds in the 9isl!nds, seci&ic!ll >loilo" Huiro0! &urnishes the eds to +!rson, ho in turn ! the rice in the #!nner stiul!uiro0! rovided ! discount o& 2- to 25 &or the eds, deendin0 on their cl!ss" @!ter, Huiro0! &iled ! c!se !0!!rsons &or viol!tion o& its oli0!tion not to sell the eds !t hi0her rice th!n those o& the invoices, etc" (hich !re$ressl stiul!ted in the contr!ct, e$cet &or the #!nner the eds !re ordered the doen)" Huiro0! #!int!ins!rson is his !0ent &or the s!le o& his eds in >loilo, !nd th!t the contr!ct is th!t o& co##erci!l !0enc"

    #e! 4hether the cont!ct is th!t o& s!le or o& co##erci!l !0enc"

    el%! The contr!ct eteen the !rties is ! contr!ct o& urch!se !nd s!le !s +!rson, receivin0 the ed, ecess!ril oli0ed to ! their rice ithin the ter# &i$ed, ithout !n other consider!tion !nd re0!rdless !s to he

    e h!d or h!d not sold the ed" The ords %co##ission on s!les* in the contr!ct is nothin0 else th!n ! #ere discn the invoice rice" urther, the ord %!0enc* used thereon onl e$resses th!t +!rson !s the sole seller o& Hueds in the 9is!!s" Bone o& the other cl!uses o& the contr!ct !re not inco#!tile ith the contr!ct o& urch!se!le"

    0&] ;arte to a Contract o :ale

    0&-01] e%na v. C"R (GR -15113, &+ an#ar/ 1961)

    SCRA 3-2

    n !nc, Rees J@ (J): 6 concur

    act!Antonio Medin! is #!rried to Antoni! Rodri0ue (since 17..), oth not h!vin0 roert or usiness o& theirt th!t ti#e o& #!rri!0e" Antonio in 17.6 !c8uire &orest concessions in >s!el! (Sn" M!ri!no !nd +!l!n!n)" @o0s cute#oved Antonio &ro# his concessions ere initi!ll sold to di&&erent ersons in M!nil! throu0h his !0ent M!sorio" The i&e l!ter en0!0ed in usiness !s lu#er de!ler !nd sold !ll lo0s roduced in the Sn" M!ri!no conces ersons in M!nil! throu0h the s!#e !0ent" The Collector o& >ntern!l Revenue i#osed ! t!$ !ssess#ent on Anedin! considerin0 the s!les o& the i&e !s th!t o& AntonioRC" An

    e!led, contendin0 th!t the souses h!d ! re#!rit!l !0ree#ent o& !solute se!r!tion o& roert, the recordhich !s !lle0edl destroed durin0 4orld 4!r >>" The Collector #odi&ied the !ssess#ent, reducin0 the !#ount t!id" Antonio re8uested &or consider!tion, ut hich !s denied" Antonio !e!led to the CTA, hich uheldssess#ent o& the collector e$cet &or so=c!lled co#ro#ise en!lties"E Antonio &iled resent etition"

    #e! 4hether the s!le #!de Antonio to his i&e ere v!lid so !s to e$e#t the s!les #!de Antoni! &ro# onsidered !s !rt o& AntonioRC"

    el%!As there is no evidence o& ! re=#!rit!l !0ree#ent o& !solute se!r!tion eteen the souses, the s!les # Antonio (!s &orest concession!ire) to his i&e (!s lu#er de!ler) !re null !nd void !s these !re contr!cts viol!tivrticle 1.7- o& the Civil Code" ein0 void tr!ns!ctions, the s!les #!de Antonio to his i&e ere correctl disre0! the Collector in his t!$ !ssess#ents th!t considered !s the t!$!le s!les those #!de the i&e throu0houses< co##on !0ent, ;sorio"

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    0&-0&] Cal'l'-Can#lla v. Fort#n (GR 5799, && #ne 19+)

    2 SCRA 6?5

    rst 'ivision, Melencio=Ferrer! (J): 5 concur

    act! ern!ndo C!null!s !nd Mercedes C!li#li# ere #!rried in 1762" The lived in ! s#!ll house on ! 71 sesidenti!l l!nd in +!n0!sin!n (!0!!c, u0!llon)" 4hen C!null!s< &!ther died in 1765, he inherited the l!nd" >n 1e !!ndoned the &!#il !nd lived ith Cor!on '!0uines" >n 17-, he sold the roert to '!0uines &or +2,!0uines &iled ! co#l!int &or 8uietin0 o& title !nd d!#!0es !0!inst Mercedes, !&ter the &or#er !s un!le to ossession o& the house !nd lot" The tri!l court (C>) ruled in &!vor o& '!0uines, rulin0 th!t she is the oner o& " ond !s ell !s " o& the house erected on s!id l!nd" /on

    econsider!tion, the ud0#ent !s #odi&ied herein '!0uines is the oner o& the l!nd !nd 1- coconut trees thernd the s!le o& the conu0!l house includin0 3 coconuts !nd other cros l!nted durin0 the conu0!l rel!tion oouses is null !nd void"

    #e! 4hether the s!le #!de ern!ndo C!null!s to Cor!on '!0uines !s v!lid"

    el%! The contr!ct o& s!le !s null !nd void &or ein0 contr!r to #or!ls !nd ulic olic, ursu!nt to Article 1.-e Civil Code" The s!le !s #!de ! hus!nd in &!vor o& ! concuine !&ter he h!d !!ndoned his &!#il !nd le&

    onu0!l ho#e here his i&e !nd children lived !nd &ro# hence the derived their suort" Th!t s!le !s suve& the st!ilit o& the &!#il, ! !sic soci!l institution hich ulic olic cherishes !nd rotects"

    0&-03] G#an v. CA (GR 1&517&, &6 #ne 199+)

    71 SCRA 3?2

    rst 'ivision, +!n0!ni!n (J): . concur

    act! Judie !nd ild! Coru ere #!rried in 176 in !colod Cit" >n 173, the souses ou0ht ! lot in Sot!!to (r0" en" +!ulino S!ntos, Poron!d!l) &ro# M!nuel C!lleo throu0h ! condition!l deed o& s!leonsider!tion !!le in inst!ll#ent" >n 17, the souses sold h!l& o& the l!nd to Antonio !nd @uvi#ind! ui!n0"tter uild their house on their h!l& o& the lot" >n 177, ild! ent to M!nil!, ith the consent o& her hus!nd, to looork !ro!d" She ec!#e ! victi# o& !n unscruulous ille0!l recruiter" 4hile she !s in M!nil!, her hus!nd sold

    e#!inin0 h!l& o& the roert to the ui!n0s, even i& the l!tter heldthe letter o& ild!

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    1 SCRA 12-

    rst 'ivision, Teeh!nkee (J): concur

    act! r!ncisco Milit!nte cl!i#ed onershi over l!nd in >loilo (o" en" @un!, !rot!c 9ieo), to hich he &ilelic!tion &or re0istr!tion o& title ith the C> >loilo" The !lic!tion !s oosed the 'irector o& @!nds" Thes#issed the re0istr!tion" +endin0 disos!l o& the !e!l in the Court o& Ae!ls, Milit!nte sold the l!nd to 'o#ui!s, his son=in=l! !nd ! l!er ro&ession" Rui!s decl!red the l!nd &or t!$!tion uroses under v!riouecl!r!tions !nd l!nd t!$es" The CA likeise dis#issed Milit!nten 176-, Rui!s &ilrcile entr c!se !0!inst !tiller e&ore the #unici!l court, hich the l!tter ruled in &!vor o& !tiller" Rui!s !e

    o the C>, hich !&&ir#ed the ud0#ent in &!vor o& !tiller" >n 176., Rui!s &iled ! suit to recover onershi ossession o& l!nd to cl!i# ortions o& lot, ou0ht &ro# Milit!nte, hich ere occuied !tiller" The loer court (s#issed the c!se" Rui!s !e!led to the Court o& !e!ls hich certi&ied the !e!l to the Sure#e Couvolvin0 urel le0!l 8uestions"

    #e! 4hether the s!le o& the lot r!ncisco Milit!nte to his son=in=l! 'o#in0o Rui!s is v!lid &or the l!tter to cnershi over s!id lot

    el%! The urch!se ! l!er o& the roert in liti0!tion &ro# his client is c!te0oric!ll rohiited Article 1!r!0r!h (5) o& the Civil Code, !nd th!t conse8uentl, Rui!s< urch!se o& the roert in liti0!tion &ro# his &!the !s void !nd could roduce no le0!l e&&ect (Article 1.-7 ?N o& the Civil Code)" >t is void !nd not void!le (!s727 c!se o& 'irector o& @!nds v" A!0!t hich decl!red such urch!se void suerceded the 1711 c!se o& 4ol&sost!te o& M!rtine hich decl!red such urch!se #ere void!le)" The nullit o& rohiited contr!cts is de&inite er#!nent !nd c!nnot e cured r!ti&ic!tion" The ulic interest !nd ulic olic re#!in !r!#ount !nd doer#it o& co#ro#ise or r!ti&ic!tion" Foever, hen the c!uses o& nullit hich h!ve ce!sed to e$ist, ! second con! e e$ecuted !nd ould then e v!lid &ro# its e$ecution hoever, it does not retro!ct to the d!te o& the

    ontr!ct" Still, Rui!s co#l!int, to e decl!red !solute oner o& the l!nd !nd to e restored to ossession theith d!#!0es, !s ene&t o& !n &!ctu!l or le0!l !sis" The CA

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