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This section contains the nature of the case and procedural background.

On remand from Richert I, the trial court found: 1) The parties did not agree or specify a basis for sharing of losses; 2) The parties did not agree whether the claims of one partner take priority over others; 3) Richert's contributions - $26,842; Handly - services worth $17,913.48; 4) Gross receipts - $41,629.83; 5) Disbursements - $43,926.49; 6) Amount paid to Richert - $10,000; Amount withdrawn by Handly - $7,016.88; 7) No agreement on how loss of capital (Richert's $26,842) to be borne and thus cannot be determined. The trial court also found neither party entitled to judgment against the other. This appeal resulted.

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