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DELPHER TRADES CORPORATIOand DELPHIN PACHECO vs.
INTERMEDIATE APPELLATE COUand HYDRO PIPES PHILIPPINES, I
G.R. NO. L-69259,JANUARY 26, 9!!
TITLE "II# STOC$S AND STOC$HOLDERS
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%ACTS#
TCT
No.T-4240
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%ACTS#
Contrac
t ofLease
Construction CoInternationa
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%ACTS#
Deed of
Assignment
ConstructionComponents
International Inc.
Hydro ip!ilippine
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%ACTS#
Deed of
"#c!ange
Delp!er TradesCorporation
2$00s!ares of
stoc%
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On &'( )*+nd &'a& & as n+& )v(n &'(
/*s& +0&+n &+ 13(as(d 0*+0(*& 0*san& &+
&'( 0*+vs+ n &'(a)*((4(n&, *(s0+nd(n& Hd*+ P0(s
P'300n(s, In., /a4(nd(d +403an& +* *(+nv(an( + L+&. N+.
79av+* nd(* +nd&+ns s43a* &+ &'+s( '(*(1 DT*ad(s
C+*0+*a&+n a8*(d &'( 0*+0(*& *+4 Pa'(+ and D(30'n
Pa'(+.T'( C%I + 3aan *3(d n av+* + &'( 03an&:.
T'( IAC a;*4(d &'( d(s+n + &'( C%I.
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ISSUE#
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&'LIN()
N+, & as n+& 4(an& &+ 1( a +n&*a& +
sa3(.A&(* n+*0+*a&+n, +n( 1(+4(s a s&+'+3d(* + a
+*0+*s1s*0&+n +* 1 0*'asn) s&+ d*(&3 *+4 &'(
+*0+**+4 ndvda3 +n(*s &'(*(+ BSa34+n, D(>&(* C+. v.
UnP'3, 69, &n) +3( v. %3&+n F92, 2 Pa., 679. In &'(
1a*, n (>'an)( +* &'(* 0*+0(*&(s, &'( Pa'(+s
a8*(
+*)na3 nss(d n+ 0a* va3( s'a*(s + s&+s + &'( T*ad(s
C+*0+*a&+n. C+ns(8(n&3, &'( Pa'(+s s&+'+3d(*s +
&'( +*0+*a&+n 1 s1s*0&+n =T'( (ss(ns&+ s1s*0&+n
s an a)*((4(n& &+ &a( and 0a +* nss(d s'a*(s + a
+*0+*a&+n, +*4(d +* &+ 1( +*4(d.
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I& s &+ 1( s&*(ss(d &'a& 1 &'(* +n(*s'0
+ &'( 2,577s'a*(s + s&+, &'( Pa'(+s !a*e control
ocorporation. T'(* (8& a0&a3 s 55 as a)ans& &'(
+&'(* s&+'+3d(*s, '+ a3s+ 1(3+n) &+ &'(
sa4()*+0.
In (:(&, &'( D(30'(* T*ad(s C+*0+*a&+n s a 1sn(ss +
&'( Pa'(+s. +!at t!ey really did ,as to in*esproperties and
c!ange t!e nature of t!eir o,nfrom unincorporated to incorporated
formorganiing Delp!er Trades Corporation to ta%e cof t!eir
properties and at t!e same time sa
in!eritance ta#es.
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T'( =D((d + E>'an)(= + 0*+0(*& 1(&((n &'( Paand
D(30'(* T*ad(s C+*0+*a&+n ann+& 1( +nsd+n&*a& +
sa3(. T'(*( as n+ &*ans(* + a&a3 +n&(*(s&s 1
&'( Pa'(+s &+ a &'*d 0a*&. T'( Pa'(+4(*(3 'an)(d
&'(* +n(*s'0 *+4 +n( +*4 &+ aT'( +n(*s'0 *(4an(d n &'(
sa4( 'ands. H(n
0*va&( *(s0+nd(n& 'as n+ 1ass +* &s 3a4 + a
3)'&*(sa3 nd(* &'( 3(as( +n&*a&.
