Tating Vs Marcella GR155208

2/13/2021 SUPREME COURT REPORTS ANNOTATED VOLUME 519 2/13/2021 SUPREME COURT REPORTS ANNOTATED VOLUME 519
most protuberant index of simulation is the complete

absence, on the part of the vendee, of any attempt in any
manner to assert his rights of ownership over the disputed
property. In the present case, however, the evidence clearly
shows that petitioner
VOL. 519, MARCH 27, 2007 79 _______________
Tating vs. Marcella * THIRD DIVISION.

* ** Also spelled as Lasalita in other parts of the Rollo.
G.R. No. 155208. March 27, 2007.
**
NENA LAZALITA TATING, petitioner, vs. 80
FELICIDAD TATING MARCELLA, represented by
SALVADOR MARCELLA, CARLOS TATING, and
the COURT OF APPEALS, respondents.
80 SUPREME COURT REPORTS ANNOTATED
Civil Law; Contracts; A contract is simulated if the Tating vs. Marcella

parties do not intend to be bound at all (absolutely
simulated) or if the parties conceal their true agreement
declared the property for taxation and paid realty taxes on
(relatively simulated).—The CA and the trial court ruled
it in her name. Petitioner has shown that from 1972 to
that the contract of sale between petitioner and Daniela is
1988 she religiously paid the real estate taxes due on the
simulated. A contract is simulated if the parties do not
said lot and that it was only in 1974 and 1987 that she
intend to be bound at all (absolutely simulated) or if the
failed to pay the taxes thereon. While tax receipts and
parties conceal their true agreement (relatively simulated).
declarations and receipts and declarations of ownership for
The primary consideration in determining the true nature
taxation purposes are not, in themselves, incontrovertible
of a contract is the intention of the parties. Such intention
evidence of ownership, they constitute at least proof that
is determined from the express terms of their agreement as
the holder has a claim of title over the property. The
well as from their contemporaneous and subsequent acts.
voluntary declaration of a piece of property for taxation
purposes manifests not only one’s sincere and honest
Same; Same; The most protuberant index of desire to obtain title to the property and announces his
simulation is the complete absence on the part of the adverse claim against the State and all other interested
vendee of any attempt in any manner to assert his rights of parties, but also the intention to contribute needed
ownership over the disputed property.—In Suntay v. Court revenues to the Government. Such an act strengthens one’s
of Appeals, 251 SCRA 430 (1995), the Court ruled that the bona fide claim of acquisition of ownership.
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VOL. 519, MARCH 27, 2007 81

Same; Same; Property; Sales; Ownership; Possession
along with ownership is transferred to the vendee by virtue Tating vs. Marcella
of the notarized deed of conveyance.—It is true that
Daniela retained physical possession of the property even
ally prepared by the affiant but by another who uses his
after she executed the subject Absolute Deed of Sale and
own language in writing the affiant’s statements, which
even after title to the property was transferred in
may thus be either omitted or misunderstood by the one
petitioner’s favor. In fact, Daniela continued to occupy the
writing them.—There is no issue in the admissibility of the
property in dispute until her death in 1988 while, in the
subject sworn statement. However, the admissibility of
meantime, petitioner continued to reside in Manila.
evidence should not be equated with weight of evidence.
However, it is well-established that ownership and
The admissibility of evidence depends on its relevance and
possession are two entirely different legal concepts. Just as
competence while the weight of evidence pertains to
possession is not a definite proof of ownership, neither is
evidence already admitted and its tendency to convince
non-possession inconsistent with ownership. The first
and persuade. Thus, a particular item of evidence may be
paragraph of Article 1498 of the Civil Code states that
admissible, but its evidentiary weight depends on judicial
when the sale is made through a public instrument, the
evaluation within the guidelines provided by the rules of
execution thereof shall be equivalent to the delivery of the
evidence. It is settled that affidavits are classified as
thing which is the object of the contract, if from the deed
hearsay evidence since they are not generally prepared by
the contrary does not appear or cannot clearly be inferred.
the affiant but by another who uses his own language in
Possession, along with ownership, is transferred to the
writing the affiant’s statements, which may thus be either
vendee by virtue of the notarized deed of conveyance.
omitted or misunderstood by the one writing them.
Thus, in light of the circumstances of the present case, it is
of no legal consequence that petitioner did not take actual
possession or occupation of the disputed property after the Same; Same; As in all civil cases, the burden is on the
execution of the deed of sale in her favor because she was plaintiff to prove the material allegations of his complaint
already able to perfect and complete her ownership of and and he must rely on the strength of his evidence and not on
title over the subject property. the weakness of the evidence of the defendant.—Private
respondents should have presented other evidence to
sufficiently prove their allegation that Daniela, in fact, had
Civil Procedure; Evidence; Affidavits; The
no intention of disposing of her property when she
admissibility of evidence should not be equated with
executed the subject deed of sale in favor of petitioner. As
weight of evidence; It is settled that affidavits are
in all civil cases, the burden is on the plaintiff to prove the
classified as hearsay evidence since they are not gener-
material allegations of his complaint and he must rely on
81
the strength of his evidence and not on the weakness of the
evidence of the defendant. Aside from Daniela’s sworn
statement, private respondents failed to present any other
documentary evidence to prove their claim. Even the
testimonies of their witnesses failed to establish that On October 14, 1969, Daniela sold the subject
Daniela had a different intention when she entered into a property to her granddaughter, herein petitioner Nena
contract of sale with petitioner. Lazalita Tating (Nena). The contract of sale was
embodied in a duly notarized Deed of4 Absolute Sale
SPECIAL CIVIL ACTION in the Supreme Court. executed by Daniela in favor of Nena. Subsequently,
Certiorari. title over the subject property was transferred in the
5
The facts are stated in the opinion of the Court. name of Nena. She declared the property in her
Pamplona, Genito and Valdezco for petitioner. name for tax purposes and paid the real estate taxes
Guanzon and Guanzon Law Firm for due thereon for the years 1972, 1973, 1975 to 1986
6
respondents. and 1988. However, the land remained in possession
of Daniela.
82
On December 28, 1977, Daniela executed a
sworn statement claiming that she had actually no
82 SUPREME COURT REPORTS ANNOTATED intention of selling the property; the true agreement
Tating vs. Marcella between her and Nena was simply to transfer title
over the subject property in favor of
AUSTRIA-MARTINEZ, J.:
_______________
Assailed in the Special Civil Action for Certiorari
1 1 Penned by Justice Martin S. Villarama, Jr. and concurred in
before the Court are the Decision dated February 22,
by Justices Conchita Carpio-Morales (now a member of this
2002 and the Resolution dated August 22, 2002 of
Court) and Sergio L. Pestaño; Rollo, p. 53.
the Court of Appeals (CA) in CA-G.R. CV No.
2 2 Original Records, pp. 318-342.
64122, which affirmed the Decision of the Regional
3 Exhibit “A,” Id., at p. 138.
Trial Court (RTC) of Cadiz City, Negros Occidental,
4 Exhibit “Q”/“1,” Id., at p. 177.
Branch 60.
5 Exhibit “3”, Id., at p. 179.
The present case arose from a controversy
6 Exhibits “8-A” to “8-AA,” Id., at pp. 183-212.
involving a parcel of land denominated as Lot 56 of
Subdivision plan Psd31182, located at Abelarde St., 83
Cadiz City, Negros Occidental. The subject lot,
containing an area of 200 square meters, was owned
by Daniela Solano Vda. de Tating (Daniela) as VOL. 519, MARCH 27, 2007 83
evidenced by Transfer Certificate of Title (TCT) No. Tating vs. Marcella
T-4393 issued
3
by the Registry of Deeds of the City
of Cadiz. the latter to enable her to obtain a loan by
mortgaging the subject property for the purpose of
helping her defray her business expenses; she later 7 Exhibit “D,” Id., at p. 142.
discovered that Nena did not secure any loan nor 8 Exhibit “I,” Id., at p. 149.
mortgage the property; she wants the title in the 9 Exhibit “E,” Id., at p. 143.
name of Nena cancelled
7
and the subject property 10 Id., at p. 1.
reconveyed to her. 8
11 Id., at p. 55.
Daniela died on July 29, 1988 leaving her
84
children as her heirs, namely: Ricardo, Felicidad,
Julio, Carlos and Cirilo who predeceased Daniela
and was represented by herein petitioner. 84 SUPREME COURT REPORTS ANNOTATED
In a letter dated March 1, 1989, Carlos informed
Tating vs. Marcella
Nena that when Daniela died they discovered the
sworn statement she executed on December 28, 1977
and, as a consequence, they are demanding from In her Answer, Nena denied that any fraud or
Nena the return of their rightful shares over the misrepresentation attended the execution of the
9
subject property as heirs of Daniela. Nena did not subject Deed of Absolute Sale. She also denied
reply. Efforts to settle the case amicably proved having received the letter of her uncle, Carlos. She
futile. prayed for the dismissal of the complaint, and in her
Hence, on September 6, 1989, Carlos and counterclaim, she asked the trial court for the award
Felicidad, represented by her son Salvador, filed a of actual, exemplary and moral damages 12
as well as
complaint with the RTC of Cadiz City, Negros attorney’s fees and litigation expenses.
Occidental against Nena praying for the nullification Trial ensued. On November 4, 1998, the RTC
of the Deed of Absolute Sale executed by Daniela in rendered judgment with the following dispositive
her favor, cancellation of the TCT issued in the name portion:
of Nena, and issuance of a new title and tax
10 “WHEREFORE, in view of all the foregoing, judgment is
declaration in favor of the heirs of Daniela. The
hereby rendered in favor of the plaintiffs and against the
complaint also prayed for the award of moral and
defendant, and hereby declaring the document of sale
exemplary damages as well as attorney’s fees and
dated October 14, 1969 (Exh. “Q”) executed between
litigation expenses. On March 19, 1993, the plaintiffs
Daniela Solano Vda. de Tating and Nena Lazalita Tating as
filed an amended complaint with leave of court for
NULL and VOID and further ordering:
the purpose of excluding Ricardo as a party plaintiff,
he having
11
died intestate and without issue in March 1. The Register of Deeds of Cadiz City to cancel
1991. He left Carlos, Felicidad, Julio, and Nena as TCT No. 5975 and in lieu thereof to issue a new
his sole heirs. title in the names of Carlos Tating, Pro-indiviso
owner of one-fourth (1/4) portion of the property;
_______________ Felicidad Tating Marcella, Pro-indiviso owner of
one-fourth (1/4) portion; Julio Tating, Pro-
indiviso owner of one-fourth (1/4) portion and Nena filed an appeal with the CA. On February 22,
Nena Lazalita Tating, Pro-indiviso owner of one- 2002, the CA rendered 14
its Decision affirming the
fourth (1/4) portion, all of lot 56 after payment of judgment of the RTC.
the prescribed fees; Nena’s Motion for Reconsideration was denied 15
2. The City Assessor of the City of Cadiz to cancel by the CA in its Resolution dated August 22, 2002.
Tax Declaration No. 143-00672 and in lieu Hence, herein petition for certiorari anchored on
thereof issue a new Tax Declaration in the names the ground that the CA “has decided the instant case
of Carlos Tating, 1/4 Pro-indiviso portion; without due regard to and in violation of the
Felicidad Tating Marcella, 1/4 Pro-indiviso applicable laws and Decisions of this Honorable
portion; Julio Tating, 1/4 Pro-indiviso portion; Court and also because the Decision of the Regional
and Nena Lazalita Tating, 1/4 Pro-indiviso Trial Court, which it has affirmed, is not supported
16
portion, all of lot 56 as well as the house standing by and is even against the evidence on record.”
thereon be likewise declared in the names of the At the outset, it must be stated that the filing of
persons mentioned in the same proportions as the instant petition for certiorari under Rule 65 of
above-stated after payment of the prescribed fees; the Rules of Court is inappropriate. Considering that
3. The defendant is furthermore ordered to pay the assailed Decision and Resolution of the CA
plaintiffs the sum of P20,000.00 by way of moral finally disposed of the case, the proper remedy is a
damages, P10,000.00 by way of exemplary petition for review under Rule 45 of the Rules of
damages, P5,000.00 by way of attorney’s fees and Court.
P3,000.00 by way of litigation expenses; and to The Court notes that while the instant petition is
denominated as a Petition for Certiorari under Rule
65 of the Rules of Court, there is no allegation that
_______________ the CA committed grave abuse of discretion. On the
other hand, the petition actually avers errors of
12 Id., at pp. 23-25.
judgment, rather than of jurisdiction, which are the
85 proper subjects of a petition for review on certiorari.
Hence, in accordance with the liberal spirit
pervading the Rules of Court and in the interest of
VOL. 519, MARCH 27, 2007 85
justice, the Court decided to treat the present petition
Tating vs. Marcella for certiorari as having been filed
4. Pay the costs of suit. _______________

13
SO ORDERED.” 13 Id., at p. 342.
14 CA Rollo, p. 86.
15 Id., at p. 103.

16 Rollo, p. 5. of Absolute Sale was executed, she never uttered a

word of complaint against petitioner.
86
Petitioner further asserts that the RTC and the CA
erred in departing from the doctrine held time and
86 SUPREME COURT REPORTS ANNOTATED again by the Supreme Court that clear, strong and
convincing evidence beyond mere preponderance is
Tating vs. Marcella
required to show the falsity or nullity of a notarial
document. Petitioner also argues that the RTC and
under Rule 45, especially considering that it was the CA erred in its pronouncement that the transac-
filed 17within the reglementary period for filing the
same.
_______________
As to the merits of the case, petitioner contends
that the case for the private respondents rests on the 17 Delsan Transport Lines, Inc. v. Court of Appeals, 335 Phil.
proposition that the Deed of Absolute Sale dated 1066, 1075; 268 SCRA 597, 605 (1997).
October 14, 1969 is simulated because Daniela’s 18 Based on the certification issued by the Civil Registry of
actual intention was not to dispose of her property Cadiz City, Daniela S. Tating died on July 29, 1988.
but simply to help petitioner by providing her with a
collateral. Petitioner asserts that the sole evidence 87
which persuaded both the RTC and the CA in
holding that the subject deed was simulated was the VOL. 519, MARCH 27, 2007 87
Sworn Statement of Daniela dated December 28,
1977. However, petitioner argues that said Sworn Tating vs. Marcella
Statement should have been rejected outright by the
lower courts considering that Daniela has long been tion between Daniela and petitioner created a trust
dead when the document was offered in evidence, relationship between them because of the settled rule
thereby denying petitioner the right to cross-examine that where the terms of a contract are clear, it should
her. be given full effect.
Petitioner also contends that while the subject In their Comment and Memorandum, private
deed was executed on October 14, 1969, the Sworn respondents contend that petitioner failed to show
Statement was purportedly executed only on that the CA or the RTC committed grave abuse of
December 28, 1977 and was18 discovered only after discretion in arriving at their assailed judgments; that
the death of Daniela in 1994. Petitioner argues that Daniela’s Sworn Statement is sufficient evidence to
if the deed of sale is indeed simulated, Daniela prove that the contract of sale by and between her
would have taken action against the petitioner during and petitioner was merely simulated; and that, in
her lifetime. However, the fact remains that up to the effect, the agreement between petitioner and Daniela
time of her death or almost 20 years after the Deed created a trust relationship between them.
The Court finds for the petitioner. Tating vs. Marcella

The CA and the trial court ruled that the contract
of sale between petitioner and Daniela is simulated. be equated with weight of evidence. The
22
A contract is simulated if the parties do not intend to admissibility of evidence depends on its relevance
be bound at all (absolutely simulated) or if the and competence while the weight of evidence
parties conceal
19
their true agreement (relatively pertains to evidence already admitted and its
simulated). The primary consideration in tendency to convince and persuade. Thus, a
23
determining the true nature20 of a contract is the particular item of evidence may be admissible, but
intention of the parties. Such intention is its evidentiary weight depends on judicial evaluation
determined from the express terms of their within the guidelines provided by the rules of
agreement as well as 21
from their contemporaneous 24
evidence. It is settled that affidavits are classified as
and subsequent acts. hearsay evidence since they are not generally
In the present case, the main evidence presented prepared by the affiant but by another who uses his
by private respondents in proving their allegation own language in writing the affiant’s statements,
that the subject deed of sale did not reflect the true which may thus be either omitted or misunderstood
intention of the parties thereto is the sworn statement 25
by the one writing them. Moreover, the adverse
of Daniela dated December 28, 1977. The trial court party is deprived of the opportunity to cross-examine
admitted the said sworn statement as part of private 26
the affiant. For this reason, affidavits are generally
respondents’ evidence and gave credence to it. The rejected for being hearsay, unless the affiants
CA also accorded great probative weight to this themselves are placed on the witness stand to testify
document. 27
thereon. The Court finds that both the trial court
There is no issue in the admissibility of the and the CA committed error in giving the sworn
subject sworn statement. However, the admissibility statement probative weight. Since Daniela is no
of evidence should not longer available to take the witness stand as she is
already dead, the RTC and the CA should not have
_______________ given probative value on Daniela’s sworn statement
for purposes of proving that the contract of sale
19 People’s Aircargo and Warehousing Co., Inc. v. Court of
between her and petitioner was simulated and that, as
Appeals, 357 Phil. 850, 869-870; 297 SCRA 170, 189 (1998).
a consequence, a trust relationship was created
20 Ramos v. Heirs of Honorio Ramos, Sr., 431 Phil. 337, 345;
between them.
381 SCRA 594, 601 (2002).
Private respondents should have presented other
21 Id., at p. 345.
evidence to sufficiently prove their allegation that
88 Daniela, in fact, had no intention of disposing of her
property when she executed
88 SUPREME COURT REPORTS ANNOTATED

30
_______________ ownership over the disputed property. In the present
case, however, the evidence clearly shows that
22 Ayala Land, Inc. v. Tagle, G.R. No. 153667, August 11,
petitioner declared the property for taxation and paid
2005, 466 SCRA 521, 532.
realty taxes on it in her name. Petitioner has shown
23 Id., at p. 532.
that from 1972 to 1988 she religiously paid the real
24 Heirs of Lourdes Sabanpan v. Comorposa, 456 Phil. 161,
estate taxes due on the said lot and that it was only in
172; 408 SCRA 692, 700 (2003).
1974 and 1987 that she failed to pay the taxes
25 Lim v. Court of Appeals, 380 Phil. 60, 78; 323 SCRA 102,
thereon. While tax receipts and declarations and
119 (2000) citing People’s Bank and Trust Company v. Leonidas,
receipts and declarations of ownership for taxation
G.R. No. 47815, March 11, 1992, 207 SCRA 164; D.M. Consunji,
purposes are not, in themselves, incontrovertible
Inc. v. Court of Appeals, G.R. No. 137873, April 20, 2001, 357
evidence of ownership, they constitute at least proof31
SCRA 249, 260-261.
that the holder has a claim of title over the property.
26 D.M. Consunji, Inc. v. Court of Appeals, Id., at pp. 260-261.
The voluntary declaration of a piece of property for
27 Id., at pp. 260-261.
taxation purposes manifests not only one’s sincere
89 and honest desire to obtain title to the property and
announces his adverse claim against the State and all
other interested parties, but also the intention to
VOL. 519, MARCH 27, 2007 89 contribute
Tating vs. Marcella
_______________
the subject deed of sale in favor of petitioner. As in
28 Dungaran v. Koshnicke, G.R. No. 161048, August 31, 2005,
all civil cases, the burden is on the plaintiff to prove
468 SCRA 676, 685.
the material allegations of his complaint and he must
29 321 Phil. 809, 831-832; 251 SCRA 430, 450 (1995).
rely on the strength of his evidence and not28 on the
30 Ramos v. Heirs of Honorio Ramos, Sr., supra note 20, at pp.
weakness of the evidence of the defendant. Aside
348-349; p. 604.
from Daniela’s sworn statement, private respondents
31 Heirs of Miguel Franco v. Court of Appeals, 463 Phil. 417,
failed to present any other documentary evidence to
433; 418 SCRA 60, 72 (2003).
prove their claim. Even the testimonies of their
witnesses failed to establish that Daniela had a 90
different intention when she entered into a contract
of sale with petitioner. 29
In Suntay v. Court of Appeals, the Court ruled 90 SUPREME COURT REPORTS ANNOTATED
that the most protuberant index of simulation is the Tating vs. Marcella
complete absence, on the part of the vendee, of any
attempt in any manner to assert his rights of
30 32
32
needed revenues to the Government. Such an act _______________
strengthens33 one’s bona fide claim of acquisition of
32 Calicdan v. Cendaña, G.R. No. 155080, February 5, 2004,
ownership. On the other hand, private respondents
422 SCRA 272, 280.
failed to present even a single tax receipt or
33 Id., at p. 280.
declaration showing that Daniela paid taxes due on
34 Exhibit “B,” OR, 139.
the disputed lot as proof that she claims ownership
35 Spouses Sabio v. The International Corporate Bank, Inc.,
thereof. The only Tax Declaration in the name of
416 Phil. 785, 820; 364 SCRA 385, 416 (2001).
Daniela, which private respondents presented in
evidence, refers34only to the house standing on the lot 91
in controversy. Even the said Tax Declaration
contains a notation that herein petitioner owns the lot
(Lot 56) upon which said house was built. VOL. 519, MARCH 27, 2007 91
Moreover, the Court agrees with petitioner that if Tating vs. Marcella
the subject Deed of Absolute Sale did not really
reflect the real intention of Daniela, why is it that she definite proof of ownership, neither is non-
remained silent until her death; she never told any of possession inconsistent with ownership. The first
her relatives regarding her actual purpose in paragraph of Article 1498 of the Civil Code states
executing the subject deed; she simply chose to that when the sale is made through a public
make known her true intentions through the sworn instrument, the execution thereof shall be equivalent
statement she executed on December 28, 1977, the to the delivery of the thing which is the object of the
existence of which she kept secret from her relatives; contract, if from the deed the contrary does not
and despite her declaration therein that she is appear or cannot clearly be inferred. Possession,
appealing for help in order to get back the subject along with ownership, is transferred to the vendee by
lot, she never took any concrete step to recover the 36
virtue of the notarized deed of conveyance. Thus, in
subject property from petitioner until her death more light of the circumstances of the present case, it is of
than ten years later. no legal consequence that petitioner did not take
It is true that Daniela retained physical possession actual possession or occupation of the disputed
of the property even after she executed the subject property after the execution of the deed of sale in her
Absolute Deed of Sale and even after title to the favor because she was already able to perfect and
property was transferred in petitioner’s favor. In fact, complete her ownership of and title over the subject
Daniela continued to occupy the property in dispute property.
until her death in 1988 while, in the meantime, As to Daniela’s affidavit dated June 9, 1983,
petitioner continued to reside in Manila. However, it submitted by petitioner, which confirmed the validity
is well-established that ownership and possession
35
are of the sale of the disputed lot in her favor, the same
two entirely different legal concepts. Just as has no probative value, as the sworn statement
possession is not a
earlier adverted to, for being hearsay. Naturally, Considering that the Court finds the subject
private respondents were not able to cross-examine contract of sale between petitioner and Daniela to be
the deceased-affiant on her declarations contained in valid and not fictitious or simulated, there is no more
the said affidavit. necessity to discuss the issue as to whether or not a
However, even if Daniela’s affidavit of June 9, trust relationship was created between them.
1983 is disregarded, the fact remains that private WHEREFORE, the petition is GRANTED. The
respondents failed to prove by clear, strong and assailed Decision and Resolution of the Court of
convincing
37
evidence beyond mere preponderance of Appeals in CA-G.R. CV No. 64122, affirming the
evidence that the contract of sale between Daniela Decision of the Regional Trial Court of Cadiz City,
and petitioner was simulated. The legal presumption Negros Occidental, Branch 60, in Civil Case No.
is in favor of the validity of contracts and the party 278-C, are REVERSED AND SET ASIDE. The
who impugns its38
regularity has the burden of proving complaint of the private respondents is DISMISSED.
its simulation. Since private respondents failed to No costs.
discharge the bur- SO ORDERED.
Ynares-Santiago (Chairperson), Callejo, Sr.,

_______________
Chico-Nazario and Nachura, JJ., concur.
36 Id., at p. 820; Ong Ching Po v. Court of Appeals, G.R. Nos.
113472-73, December 20, 1994, 239 SCRA 341, 347. Petition granted, assailed decision and resolution
37 Mendezona v. Ozamiz, 426 Phil. 888, 904; 376 SCRA 482, reversed and set aside. Complaint dismissed.
496 (2002).
Note.—Tax receipts and declarations of
38 People’s Aircargo and Warehousing Co., Inc. v. Court of
ownership for taxation purposes are strong evidence
Appeals, supra note 19, at p. 870; p. 189; Ramos v. Heirs of
of ownership. (Alonso vs. Cebu Country Club, Inc.,
Honorio Ramos, Sr., supra note 20, at p. 346; p. 602.
375 SCRA 390 [2002])
92
——o0o——
92 SUPREME COURT REPORTS ANNOTATED 93
Tating vs. Marcella
den of proving their allegation that the contract of

sale between petitioner and Daniela was simulated,
the presumption of regularity and validity of the
October 14, 1969 Deed of Absolute Sale stands.
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2/13/2021 SUPREME COURT REPORTS ANNOTATED VOLUME 519 2/13/2021 SUPREME COURT REPORTS ANNOTATED VOLUME 519

most protuberant index of simulation is the complete

VOL. 519, MARCH 27, 2007 79 _______________

Tating vs. Marcella * THIRD DIVISION.

Civil Law; Contracts; A contract is simulated if the Tating vs. Marcella

VOL. 519, MARCH 27, 2007 81

4. Pay the costs of suit. _______________

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16 Rollo, p. 5. of Absolute Sale was executed, she never uttered a

The Court finds for the petitioner. Tating vs. Marcella

88 SUPREME COURT REPORTS ANNOTATED

Ynares-Santiago (Chairperson), Callejo, Sr.,

92 SUPREME COURT REPORTS ANNOTATED 93

Tating vs. Marcella

den of proving their allegation that the contract of

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