New York Surrogate's Court May 15, 1908 (In re the Judicial Settlement of the Account of Weir)

Ketcham, S.

The decedent was the senior member of a firm in which his son was his only partner. The articles of co-partnership provided that, after deducting all expenses of conducting the business, the net profits should be divided, in certain specified proportions, from time to time as might be agreed upon; and that in the event of the death of either partner his wife should “ assume all the