201. Determination of proportion of profits attributable to assets of outgoing partner.

The court determines what proportion of the profits made after dissolution are, in the special circumstances, properly attributable to the assets of a retiring, bankrupt or deceased partner1. Thus, a retiring partner may be entitled to an inquiry into what assets have been so used and what use has been made of them, and an account of the profits made in the business since the dissolution2. In ascertaining the amount of the share of an outgoing partner, the value of the goodwill of the business, if any, must be taken into account, but it depends upon circumstances whether or

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