A-62758, SEPTEMBER 5, 1935, 15 COMP. GEN. 169
Highlights
PARTNERSHIPS - CONTRACTS - DEATH OF A PARTNER A CONTRACT WITH A PARTNERSHIP FOR THE FURNISHING OF STENOGRAPHIC REPORTING SERVICES IS NOT TERMINATED BY THE DEATH OF ONE OF THE PARTNERS. YOU REQUEST DECISION WHETHER THE DEATH OF ONE OF THE PARTNERS WOULD HAVE ANY EFFECT INSOFAR AS THE CONTRACT OF JUNE 27. IS CONCERNED. IT WAS HELD THAT WHERE A JOINT AND SEVERAL CONTRACT IS FOR THE RENDITION OF PERSONAL SERVICES OF A SKILLED CHARACTER SUCH CONTRACT IS TERMINATED WITH THE DEATH OF ONE OF THE OBLIGEES RENDERING HIS FURTHER PERFORMANCE THEREOF IMPOSSIBLE. THAT RULE APPEARS INAPPLICABLE HERE FOR THE REASON THAT THE CONTRACT WAS WITH A PARTNERSHIP. DOUBTLESS WERE. THAT IS. YOU ARE ADVISED THAT THE DEATH OF WILLIAM GOLDBURG DOES NOT OPERATE TO TERMINATE THE CONTRACT OF JUNE 27.
A-62758, SEPTEMBER 5, 1935, 15 COMP. GEN. 169
PARTNERSHIPS - CONTRACTS - DEATH OF A PARTNER A CONTRACT WITH A PARTNERSHIP FOR THE FURNISHING OF STENOGRAPHIC REPORTING SERVICES IS NOT TERMINATED BY THE DEATH OF ONE OF THE PARTNERS.
COMPTROLLER GENERAL MCCARL TO THE CHAIRMAN, UNITED STATES BOARD OF TAX APPEALS, SEPTEMBER 5, 1935:
WITH REFERENCE TO CONTRACT TA-89, DATED JUNE 27, 1935, WITH WILLIAM GOLDBURG AND JULES GOLDBURG, TRADING AS THE STATE LAW REPORTING COMPANY, FOR STENOGRAPHICALLY REPORTING PROCEEDINGS BEFORE THE UNITED STATES BOARD OF TAX APPEALS DURING THE FISCAL YEAR ENDING JUNE 30, 1936, THERE HAS BEEN RECEIVED YOUR LETTER OF AUGUST 23, WHEREIN YOU INVITE ATTENTION TO LETTERS DATED AUGUST 16 AND 22, 1935, FROM THE STATE LAW REPORTING COMPANY TO THE EFFECT THAT WILLIAM GOLDBURG, ONE OF THE PARTNERS, DIED AUGUST 11, 1935, AND YOU REQUEST DECISION WHETHER THE DEATH OF ONE OF THE PARTNERS WOULD HAVE ANY EFFECT INSOFAR AS THE CONTRACT OF JUNE 27, 1935, IS CONCERNED.
IN MY DECISION OF SEPTEMBER 12, 1934, 14 COMP. GEN. 218, 220, IT WAS HELD THAT WHERE A JOINT AND SEVERAL CONTRACT IS FOR THE RENDITION OF PERSONAL SERVICES OF A SKILLED CHARACTER SUCH CONTRACT IS TERMINATED WITH THE DEATH OF ONE OF THE OBLIGEES RENDERING HIS FURTHER PERFORMANCE THEREOF IMPOSSIBLE. HOWEVER, THAT RULE APPEARS INAPPLICABLE HERE FOR THE REASON THAT THE CONTRACT WAS WITH A PARTNERSHIP, AND WHILE IT CALLS FOR PERSONAL SERVICES OF A SKILLED CHARACTER, SUCH SERVICES COULD BE, AND DOUBTLESS WERE, RENDERED BY OTHERS THAN MEMBERS OF THE PARTNERSHIP; THAT IS, BY REPORTERS EMPLOYED BY THE PARTNERSHIP FOR THAT PURPOSE. ORDINARILY, THE DEATH OF ONE PARTNER, WHILE OPERATING TO DISSOLVE THE PARTNERSHIP, DOES NOT PREVENT THE SURVIVING PARTNER OR PARTNERS FROM COMPLETING THE CONTRACT OF THE PARTNERSHIP.
ACCORDINGLY, YOU ARE ADVISED THAT THE DEATH OF WILLIAM GOLDBURG DOES NOT OPERATE TO TERMINATE THE CONTRACT OF JUNE 27, 1935, OF THE STATE LAW REPORTING COMPANY FOR FURNISHING THE STENOGRAPHIC REPORTING SERVICES REQUIRED THEREUNDER FOR THE UNITED STATES BOARD OF TAX APPEALS FOR THE FISCAL YEAR ENDING JUNE 30, 1936.