Appellants' claim that the turnover proceeding was jurisdictionally defective because unpaid creditors of the estate were not made parties thereto is improperly raised for the first time on appeal, and we decline to consider it. In any event, appellants' previous consent to the turnover of partnership funds, albeit on condition that it be subject to provisions of the partnership agreement, judicially estops them from challenging the turnover now. Nor do appellants show that...
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