The executor or administrator of a deceased person who was a member of a partnership shall include in the inventory of the estate, in a separate schedule, the whole of the property of the partnership; and the appraisers shall estimate the value thereof and also the value of the deceased person's individual interest in the partnership property after the payment or satisfaction of all the debts and liabilities of the partnership.
U.S. Virgin Islands Legal Code
271
U.S. Virgin Islands § 271 — U.S. Virgin Islands law