Estate of James R. Tobias, Deceased, V. Pauline Tobias, Executrix, and Verna P. Tobias, Surviving Spouse - Page 6




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                       AND NOW, this 7 day of JULY, 1992, WE FIND                     
                  that the business was operated on a partnership                     
                  basis; the assets of the business are as set                        
                  forth in this opinion.  Plaintiff is entitled to                    
                  dissolution of the partnership and an accounting.                   
                  The profits will be shared equally after the                        
                  partners are repaid their contribution as                           
                  provided by the act.                                                
                       Unless an appeal is filed within thirty (30)                   
                  days the court will appoint a Master to determine                   
                  the asset valuation and disposition of assets.                      

                  The State court entered a second opinion on January 6,              
             1997, after 16 days of hearings, resolving differences                   
             between the brothers over an account of the business that                
             had been filed by James and excepted to by Darwin (herein-               
             after the 1997 State court opinion).  In the 1997 State                  
             court opinion, the State court determined that James                     
             had made capital contributions to the partnership of                     
             $1,001,558.60, that Darwin had made capital contributions                
             to the partnership of $2,320, and that the partnership had               
             $23,311.87 in its bank accounts.  The court ordered payment              
             of the outstanding liabilities of the partnership totaling               
             $23,335.47.  The court also ordered the sale of partnership              
             equipment at a public auction, with all profits from the                 
             sale to be deposited into the partnership bank account.                  
             The partnership equipment included various pieces of                     
             restaurant equipment, such as a popcorn machine and an ice               
             cream freezer, and various pieces of agricultural or                     






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