Succession of Acosta

WARD, Judge.

This appeal involves a dispute over funds left after the liquidation of a business, an Exxon distributorship which was operated from 1947 to 1977 as a sole proprietorship owned by Arthur Acosta. In 1977, a corporation was formed to operate the distribu*1182torship business. One half of the initial capital funds was contributed by Arthur and his wife, Albertha. The other half was contributed by John Martinez, who now claims he has a right to one-half of the funds left in the hands of the liquidator of the business.

The Trial Court held that Martinez is not entitled to funds left in the…