Summarize/digest the case titled: Marjorie Tocao and William Belo vs. CA and Nenita Anay, October 4, 2000, GR No. 127405

1. State the facts RELATED to partnership, do NOT mention/include the rules like the petition for certiorari, etc.

2. State the issue/s by stating "Whether or not the parties are partners in a partnership", the issue should always start with "Whether or not..."

3. State the ruling of the Supreme Court about the issue/s, eg. The parties are partners because, according to the Supreme Court, they contributed money, property and industry...