SMITH, J.
The issue in the case before us is the existence of a partnership interest in William A. Barnes, deceased.
Shortly after the close of what we commonly refer to as the "first" World War, around the year 1918, the Barnes Check Printing Company was formed. The 3 partners at that time were William M. Barnes and his 2 children, now Edith Barnes Osgood and Roy V. Barnes.
On February 24, 1945, the father, William M. Barnes, and another son, William...
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