G.R. No. L-12371 – 37 Phil. 883 – Civil Law – Partnership – Share of Losses by an Industrial Partner – Estoppel – Liquidation In January 1900, Placido Gutierrez de Celis (37%), Miguel Gutierrez de Celis (37%), Miguel Alfonso (16%), Daniel Perez (5%), and Leopoldo Criado (5%) formed a […]