Massachusetts General Laws

Mass. Gen. Laws ch. 108A, § 25 (2026)

Ownership of specific partnership property; tenancy in partnership; incidents of tenancy

✓ current as of July 2026

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Section 25. (1) A partner is co-owner with his partners of specific partnership property holding as a tenant in partnership.

(2) The incidents of this tenancy are such that:

(a) A partner, subject to the provisions of this chapter and to any agreement between the partners, has an equal right with his partners to possess specific partnership property for partnership purposes; but he has no right to possess such property for any other purpose without the consent of his partners.

(b) A partner's right in specific partnership property is not assignable except in connection with the assignment of the rights of all the partners in the same property.

(c) A partner's right in specific partnership property is not subject to attachment or execution, except on a claim against the partnership. When partnership property is attached for a partnership debt the partners, or any of them, or the representatives of a deceased partner, cannot claim any right under the homestead or exemption laws.

(d) On the death of a partner his right in specific partnership property vests in the surviving partner or partners, except where the deceased was the last surviving partner, when his right in such property vests in his legal representative. Such surviving partner or partners, or the legal representative of the last surviving partner, has no right to possess the partnership property for any but a partnership purpose.

(e) A partner's right in specific partnership property is not subject to dower, curtesy, or allowances to widows, heirs, or next of kin.

Notes of Decisions

Cited in 9 cases, 1969–2010 · leading case: Normandin v. Normandin (In Re Normandin), 106 B.R. 14 (Bankr. D. Mass. 1989).

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Normandin v. Normandin (In Re Normandin), 106 B.R. 14 (Bankr. D. Mass. 1989). “” Mass.Gen.L. ch. 108A, § 25(1) (Law.Co-op.”

Robert Unger v. Comm'r of Internal Revenue, 936 F.2d 1316 (D.C. Cir. 1991). “Code § 15006(2) (same); Mass.Gen.Laws Ann. ch. 108A, § 25 (providing that partners own specific partnership property as tenants in partnership) with Cal.”

Fusco v. Rocky Mountain I Investments Ltd. P'ship, 677 N.E.2d 1165 (Mass. App. Ct. 1997). “It is a private consensual arrangement with no notice of that arrangement to the world as in the case of limited partnerships and corporations.”

In Re McConchie, 94 B.R. 245 (Bankr. D. Mass. 1988). “79, § 6A (moving expenses for displacement by eminent domain); M.G.L. c. 108A, § 25 (partner’s interest in specific partnership property); M.”

DiCarlo v. Lattuca, 802 N.E.2d 121 (Mass. App. Ct. 2004). “” G. L. c. 108A, § 25(2)(d). The quoted provisions of the UPA show that the right to an accounting accrues upon the partnership’s dissolution even by death and even as the steps necessary to wind up the partnership’s affairs are proceeding.”

Largo Realty, Inc. v. Purcell, 928 N.E.2d 999 (Mass. App. Ct. 2010). “Under the provisions of G. L. c. 108A, § 25, ‘[a] partner is co-owner with his partners of specific partnership property holding as a tenant in partnership.”

Lehrberg v. Felopulos, 248 N.E.2d 648 (Mass. 1969). “The issue is not whether these were valid attachments under G. L. c. 108A, § 25 (c) (“A partner’s right in specific partnership property is not subject to attachment or execution, except on a claim against the partnership”).”

Commonwealth v. Giordano, 25 Mass. L. Rptr. 4 (Mass. Super. Ct. 2008). · cites it 3× “266, §30) is derived directly from the common law, (2) the ownership interests of partners in partnership property as provided in G.L.c. 108A, §25 is itself a codification of the common law, and (3) at common law a larceny charge against a partner could not be predicated on…”

Gorin v. Morello, 277 N.E.2d 308 (Mass. 1971). “G. L. c. 108A, §§25 (2) (d) and 31 (4). Cavazza v.”

— Mass. Gen. Laws ch. 108A, § 25(1) — 1 case

Normandin v. Normandin (In Re Normandin), 106 B.R. 14 (Bankr. D. Mass. 1989). “” Mass.Gen.L. ch. 108A, § 25(1) (Law.Co-op.”

— Mass. Gen. Laws ch. 108A, § 25(2)(d) — 1 case

DiCarlo v. Lattuca, 802 N.E.2d 121 (Mass. App. Ct. 2004). “” G. L. c. 108A, § 25(2)(d). The quoted provisions of the UPA show that the right to an accounting accrues upon the partnership’s dissolution even by death and even as the steps necessary to wind up the partnership’s affairs are proceeding.”

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