The decision in the Garner v. Murray requires that (i) solvent partners should in cash equal to their respective shares of loss on realization and (ii) the solvent partners should bear the loss arising due to insolvency of a partner in the ratio of their last agreed capitals

Garner v. Murray is a landmark partnership case that established two key principles: (1) solvent partners must bring in cash equal to their shares of losses on realization of assets, and (2) any loss arising from a partner's insolvency should be borne by solvent partners in the ratio of their last agreed capitals. This prevents solvent partners from unfairly benefiting and ensures losses are distributed equitably.