§ 43. Partner accountable as a fiduciary. 1. Every partner must
account to the partnership for any benefit, and hold as trustee for it
any profits derived by him without the consent of the other partners
from any transaction connected with the formation, conduct, or
liquidation of the partnership or from any use by him of its property.

2. This section applies also to the representatives of a deceased
partner engaged in the liquidation of the affairs of the partnership as
the personal representatives of the last surviving partner.