Jones v. Brooks

OPINION

BROCK, Justice.

In the fall of 1982, the parties entered into a partnership to own and operate a restaurant, Genelli’s, in Morristown. Gen-elli’s subsequently closed and was later reopened as Casey’s. The partnership was dissolved, leading to this dispute over which party is responsible for the payment of certain state and federal taxes owed by the partnership.

In dissolving the partnership, the parties executed a written agreement on April 26, 1983. One of the stated premises of the agreement was that it was “the desire of the parties ... to ... make provisions for the payment of all…