King

This is an appeal from a judgment in the sum of $12,370 rendered in favor of respondents, Harley King and Stanford White, for accounting services performed for the Walnut Kernel, a newspaper. The action was brought against the executors of two deceased partners who owned the newspaper.

The question presented on this appeal is whether the continuation of the newspaper after the death of the partners was an act of winding up the partnership under Corporations Code section 15035 so as to render the estate of the partners liable for an accountant’s bill incurred subsequent to the death of the partners.

The facts: Prior to 1962, the newspaper, Walnut Kernel, was operated as a general partnership in which Lyman E. Stoddard, Sr., and Alda S. Stoddard owned a 51 percent interest as community property, and their son, Lyman E. Stoddard, Jr., owned 49 percent. On January 3, 1963, Alda S. Stoddard died and her daughter, Nancy Cans, was appointed executrix. After the death of Alda S. Stoddard, no formal winding up of the partnership took place. On February 13, 1964, Lyman E. Stoddard, Sr., died, and his son, John L. Stoddard, was appointed executor.

The operation of the business…