In a proceeding to compel an estate accounting, the Second Department determined that, pursuant to a Merger, Dissolution and Distribution Agreement, petitioner was obligated to contribute to a partnership debt, based on his pro rata ownership interest as a limited partner, in Matter of Page, which was decided on August 7, 2007.

The court noted that paragraph 9 of the Agreement specifically provided that, among other things, "[a]ny shortfall in the cash needs for the closing of the transaction set forth herein shall be paid by the undersigned individuals pro-rata according to their interests in the legal entities."

The court concluded that, while the subject of that paragraph included legal and accounting fees, the plain meaning of the writing in no way limited its application to such fees, as petitioner had urged.