SMITH, Judge.
This case appears before us for the second time. K. Leland Effel is the surviving partner in M. Effel Company, which sold parts to watchmakers. The partnership had been in the watch supply business for 30 years, and during that time K. Leland Effel and her late husband, Morris, accumulated quantities of gold scrap. Morris's brother, Louis, agreed to take the gold to Texas to sell on Morris's behalf. It is undisputed that much of the gold disappeared...
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