Bankruptcy Rules

If any 2 or more of the members of a partnership constitute a
                                    separate and independent firm, the creditors of such
                                    last-mentioned
                                    firm shall be deemed to be a separate set of creditors and to be
                                    on the same footing as the separate creditors of any individual
                                    member of the firm. And where any surplus arises upon the
                                    administration of the assets of such separate or independent
                                    firm the same shall be carried over to the separate estates of
                                    the partners in such separate and independent firm according to
                                    their respective rights therein.