277 Pa. 217 | Pa. | 1923
In 1916 Margaret Sheridan, the deceased, entered into a partnership in the rooming house business with George G. Karlavagn Kelly, the defendant, at 202 North Franklin Street, Philadelphia. Mrs. Sheridan died in 1918 and defendant continued the business for over two years
The auditor rightly held that defendant, as liquidating partner, was not entitled to compensation for his services (Zell’s App., 126 Pa. 329; Brown’s App., 89 Pa. 139; Brown v. McFarland’s Exr., 41 Pa. 129; Beatty v. Wray, 19 Pa. 516; Williams v. Pederson, 17 L. R. A., N. S., 384 and note, p. 399), that he was acting in a fiduciary capacity, (Eisenlohr’s Est. (No. 1), 258 Pa. 431) and the burden was on him to furnish vouchers or other proof of the credits claimed, in so far as they were challenged (Com. v. Monongahela Val. Bank, 239 Pa. 254; Runyeon v. Eaches, 79 Pa. Superior Ct. 272; Marvin v. Brooks, 94 N. Y. 71; Wootton Land & Fuel Co. v. Ownbey, 265 Fed. 91, 99), and that, inasmuch as the litigation was rendered necessary by his denial of the partnership and by filing an unjust and false account, he should pay the costs.
Defendant claimed a large credit for the services of a housekeeper, but as no such person was produced or identified, or the extent or value of her services shown, the claim was properly rejected; there is certainly nothing
There are exceptional cases where a surviving or liquidating partner may be allowed for his services (McCullough v. Barr, 145 Pa. 459; Consaul et al., Administrators of Mayer v. Cummings, Administrator of Edmonds, 222 U. S. 262), but this is not one of them. The auditor gave the case very careful consideration and allowed defendant every credit to which he was fairly entitled.
The decree is affirmed and appeal dismissed at the cost of appellant.