Hudson's Administratrix v. Collins

Opinion op the Court by

Hobson, Commissioner

Reversing.

These two appeals between the same parties, involving the same snbjeot-matter, will be disposed of in one opinion.

Frank Hudson and George Collins were partners in the ownership of thoroughbred horses. Hudson died a resident of Fayette county on May 31, 1925. His widow, Frances Hudson, qualified as administratrix of his estate. George Collins as surviving partner settled the partnership. In March, 1926, he had disposed of all the partnership property, and reduced the assets to cash. On May 24, 1926, he transmitted to Mrs. Hudson a statement…