Connecticut General Statutes
Conn. Gen. Stat. § 34-313 (2026)
Partnership as entity
✓ current as of May 2026
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A partnership is an entity distinct from its partners.
(P.A. 95-341, S. 9, 58.)
History: P.A. 95-341 effective July 1, 1997.
Standing of individual partners versus standing of partnership. 51 CA 790.
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Notes of Decisions
Cited in 3
cases, 1999–2018 · leading case: Seven Oaks Enter., L.P. v. DeVito, 198 A.3d 88 (Conn. App. Ct. 2018).
Seven Oaks Enter., L.P. v. DeVito, 198 A.3d 88 (Conn. App. Ct. 2018). “Because partnerships are entities distinct from their partners; General Statutes § 34-313 ; SOM's status as general partner did not have the effect of making SOM a party to the purchase agreement.”
Suffield Dev. Assocs. Ltd. P'ship v. Nat'l Loan Investors, L.P., 905 A.2d 1214 (Conn. App. Ct. 2006). “The plaintiff provides no legal authority in support of its assertion that the corporation’s own taxes, accounting fees and annual report expenses were incurred in the ordinary course of the plaintiff’s business, and we reject that interpretation as contrary to the plain…”
Marine Midland Bank v. Ahern, 724 A.2d 537 (Conn. App. Ct. 1999). “” General Statutes § 34-315. In addition, “[a] partnership is an entity distinct from its partners.”
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