Simoni v. Simoni

STONE, J.—

Plaintiff, as administratrix of the estate of Alfred Simoni, deceased, brought this action for a dissolution and an accounting of a partnership between her deceased husband and his brother. Plaintiff recovered a judgment in the sum of $4,500 against defendant, Laz Simoni, who has appealed.

The Simoni brothers entered into a written partnership agreement dated January 1, 1949, by which they agreed to farm certain leased land in Kern County, and to share equally in the profits and losses resulting therefrom. The farming partnership terminated upon the death of Alfred July 14, 1957. Plaintiff, his wife, was appointed administratrix of his estate, but being inexperienced in farming she permitted Laz to take possession of the partnership property pending dissolution. By April 24, 1958, Laz had paid and discharged all partnership liabilities. The parties then divided the partnership assets, consisting mostly of equipment and farm leases, and began separate farming operations. Apparently plaintiff became dissatisfied with the distribution of assets, and filed this action for a dissolution of partnership and an accounting. Shortly before the time for trial the parties made a second effort to divide the property. Plaintiff again was dissatisfied, and the action was brought to trial.

Although much evidence was introduced during the accounting phase of the trial, it is most difficult to determine with any degree of accuracy what business transactions occurred between the partners and third parties or, for that matter, between the partners themselves. The trial judge solved the accounting problem by finding that “It is impossible to state a true and accurate account of the affairs of said partnership ’ ’ but that all of the obligations of the partnership had been satisfied. It was then found that the two attempts to divide the assets between plaintiff and defendant resulted in all of the assets being distributed except $4,500. The finding on this issue reads as follows:

“(X) That between the 14th day of July, 1957, and the 24th day of April, 1958, all of the debts and liabilities of the partnership of Simoni Bros, were paid and discharged.

[782]

That the assets remaining consisted of certain farming equipment of the reasonable fair market value of $49,038.00. That prior to the 6th day of March, 1961, plaintiff and defendant herein divided the partnership farming equipment, all except one item. That plaintiff is estopped to claim that said equipment was not divided pursuant to agreement of the parties. The Court further finds, however, that in the negotiations between the parties relative to division of said equipment, one item of $4,500.00 was not included, and plaintiff is entitled to a judgment for $4,500.00, which was not included in the division of the assets.”