TAXATION ‑- REAL ESTATE SALES TAX ‑- DISSOLUTION OF GENERAL PARTNERSHIP ‑- RIGHTS FIXED BY STATUTE AND NOT AGREEMENT ‑- TRANSFER OF REALTY TO PARTIES Where the rights of partners of a general partnership are only those fixed by statute rather than by agreement, the transfer of realty to the partners upon dissolution of the partnership is not subject to the real estate sales tax except in limited cases