(brothers had amicable farming partnership for decades; partnership agreement entered into in 1973 required bi-annual assessment of partnership valuation and life insurance policies on each partner to buy out the deceased brother’s family; formalities of 1973 agreement or partnership not followed by either brother; additional life insurance policies purchased during partnership’s lifetime; partnership had significant debts for many years and partnership cashed out value of life insurance proceeds unrelated to 1973 agreement before brother’s death; after brother died, estate brought suit against surviving partner for conversion of value of life insurance proceeds; after bench trial probate court held partnership agreement not followed by either brother and cashed out life insurance policy not related to agreement, so no conversion of value and estate not entitled to any recovery from surviving partner; court also denied attorney fees to surviving partner; estate appealed; appellate court affirmed findings on partnership agreement, life insurance value, and denial of attorney fees).