#### Cora Rankin Rufty, Appellee, v. Warren Rankin, Jr., Appellant.

(Not to be reported in full.)

Appeal from the Circuit Court of Bond county; the Hon. Louis Bernreuter, Judge, presiding. Heard in this court at the March term, 1913.

Reversed and remanded.

Opinion filed October 9, 1913.

Statement of the Case.

Petition by Cora Rankin Rufty for a citation against Warren Rankin, Jr., to compel Mm, as executor, to inventory certain personalty as the property of the estate of Warren Rankin, Sr. The respondent filed an answer and claimed that a copartnership existed between him and the deceased and that the property was partnership property. Prom an order determining that the property was the sole property of the estate of the decedent, the respondent appeals.

C. E. Cook and C. E. Hoiles, for appellant.

Cicero J. Lindly and C. E. Davidson, for appellee.

*485Abstract of the Decision.

1. Appeal and error, § 300 * —when order to executor to inventory property is final. Where, upon the hearing of a petition to compel an executor to inventory certain property as belonging to the estate which the executor claims belonged to a partnership that existed between deceased and himself, the order of the court determines that the property belongs to the estate and orders it to be so inventoried, such order is a final and appealable order.

2. Partnership, § 48 * —how existence determined. In determining whether a partnership exists, if the agreement is not in writing, the intention of the parties must be ascertained from their language and conduct:

3. Partnership, § 52 * —evidence sufficient to show existence of. On a petition to require an executor to inventory property that he claimed belonged to a partnership that existed between deceased and himself, petitioner proved admissions by the respondent, made soon after the death, that he had no interest in the property. Respondent testified he held the property under a verbal partnership agreement and many witnesses stated they dealt with deceased as a partner of respondent and that deceased declared a partnership existed. Held, a partnership existed.

*

See Illinois Notes Digest, Vols. XI to XIV, same topic and section number,

Mr. Presiding Justice McBride

delivered the opinion of the court.