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Mercedes Cano Case Essay Preview: Mercedes Cano Case Report this essay SPECIAL PROCEEDINGS – RULE 90 Timbol vs. Cano 1 SCRA 1271 April 21, 1961 Facts of the Case: Mercedes Cano died intestate, leaving her son Florante C. Timbol, who is a minor at that time, as her sole heir. Jose Cano was then appointed.