Indiana Code
Ind. Code § 23-4-1-6 (2026)
Partnership defined
✓ current as of May 2026
Sec. 6. (1) A partnership is an association of two (2) or more persons to carry on as co-owners a business for profit and includes for all purposes of the laws of this state a limited liability partnership.
(2) An association formed under any other statute of this state, or any statute adopted by authority, other than the authority of this state, is not a partnership under this chapter, unless such association would have been a partnership in this state prior to January 1, 1950; but this chapter shall apply to limited partnerships except insofar as the statutes relating to such partnerships are inconsistent with this chapter.
Formerly: Acts 1949, c.114, s.6. As amended by P.L.34-1987, SEC.291; P.L.230-1995, SEC.2.
Notes of Decisions
Cited in 10
cases, 1983–2013 · leading case: Gates v. Houston, 897 N.E.2d 532 (Ind. Ct. App. 2008).
Gates v. Houston, 897 N.E.2d 532 (Ind. Ct. App. 2008). “In determining whether Houston’s real estate operation was part of his and Gates’s AAA Roofing partnership, we look to Indiana Code section 23-4-1-6 (2006), which defines a partnership as “an association of two (2) or more persons to carry on as co-owners a business for profit.”
Life v. FC Tucker Co., Inc., 948 N.E.2d 346 (Ind. Ct. App. 2011). “Ind. Code § 23-4-1-6 (1). A “person” may be an individual, partnership, limited liability com *352 pany, corporation, or other association.”
Copenhaver v. Lister, 852 N.E.2d 50 (Ind. Ct. App. 2006). “Pursuant to Indiana Code section 23-4-1-6(1), a partnership is defined as "[a]n association of two or more persons to carry on as co-owners a business for profit and includes for all purposes of the laws of this state a limited liability partnership.”
Billy L. Musgrave, Jr. & Kim A. Musgrave v. The Aluminum Co. of Am., Inc., & Alcoa Fuels, Inc., 995 N.E.2d 621 (Ind. Ct. App. 2013). “” I.C. § 23-4-1-6(1) (emphasis added). We conclude that an “association” under Indiana Code Section 22-3-6-1 includes a joint venture.”
Monon Corp. v. Townsend, Yosha, Cline & Price, 678 N.E.2d 807 (Ind. Ct. App. 1997). “Ind.Code 23-4-1-6(1). We note that the receipt by a person of a share of the profits of a business is prima facie evidence that he is a partner of the business, but no such inference shall be drawn if such profits were received in payment as wages of an employee.”
Curves for Women Angola An Indiana P'ship, Dan Cole, & Lori Cole v. Flying Cat, LLC, 983 N.E.2d 629 (Ind. Ct. App. 2013). “” Ind.Code § 23-4-1-6(1). The existence of a partnership is generally a question of fact.”
J.M. Schultz Seed Co. v. Robertson, 451 N.E.2d 62 (Ind. Ct. App. 1983). “Ind.Code 23-4-1-6. Mere tenants in common or joint tenancies in property do not, by themselves, establish a partnership.”
Krudy v. Simpson (In re Simpson), 474 B.R. 656 (Bankr. S.D. Ind. 2012). “” Ind.Code § 23-4-1-6(1). As this Court has previously observed, Indiana’s appellate courts have construed Indiana’s Uniform Partnership Act, Ind.”
Barmes v. Internal Revenue Serv., 116 F. Supp. 2d 1007 (S.D. Ind. 2000). “The court must therefore consider each spouse’s liability. 1.”
Broadway Radiology Servs., Inc. v. Tricou, 725 N.E.2d 435 (Ind. Ct. App. 2000). “Ind.Code § 23-4-1-6(1). The rules to be applied in determining the existence of a partnership are, in relevant part: (3) The sharing of gross returns does not of itself establish a partnership, whether or not the persons sharing them have a joint or common right or interest in…”
— Ind. Code § 23-4-1-6(1) — 7 cases
Copenhaver v. Lister, 852 N.E.2d 50 (Ind. Ct. App. 2006). “Pursuant to Indiana Code section 23-4-1-6(1), a partnership is defined as "[a]n association of two or more persons to carry on as co-owners a business for profit and includes for all purposes of the laws of this state a limited liability partnership.”
Billy L. Musgrave, Jr. & Kim A. Musgrave v. The Aluminum Co. of Am., Inc., & Alcoa Fuels, Inc., 995 N.E.2d 621 (Ind. Ct. App. 2013). “” I.C. § 23-4-1-6(1) (emphasis added). We conclude that an “association” under Indiana Code Section 22-3-6-1 includes a joint venture.”
Monon Corp. v. Townsend, Yosha, Cline & Price, 678 N.E.2d 807 (Ind. Ct. App. 1997). “Ind.Code 23-4-1-6(1). We note that the receipt by a person of a share of the profits of a business is prima facie evidence that he is a partner of the business, but no such inference shall be drawn if such profits were received in payment as wages of an employee.”
Curves for Women Angola An Indiana P'ship, Dan Cole, & Lori Cole v. Flying Cat, LLC, 983 N.E.2d 629 (Ind. Ct. App. 2013). “” Ind.Code § 23-4-1-6(1). The existence of a partnership is generally a question of fact.”
Krudy v. Simpson (In re Simpson), 474 B.R. 656 (Bankr. S.D. Ind. 2012). “” Ind.Code § 23-4-1-6(1). As this Court has previously observed, Indiana’s appellate courts have construed Indiana’s Uniform Partnership Act, Ind.”
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