OPINION
BROCK, Justice.
In the fall of 1982, the parties entered into a partnership to own and operate a restaurant, Genelli's, in Morristown. Genelli's subsequently closed and was later reopened as Casey's. The partnership was dissolved, leading to this dispute over which party is responsible for the payment of certain state and federal taxes owed by the partnership.
In dissolving the partnership, the parties executed a written agreement on April...
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