Massachusetts General Laws

Mass. Gen. Laws ch. 108A, § 6 (2026)

Partnership, defined; application to prior associations; limited partnerships

✓ current as of July 2026

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Section 6. (1) A partnership is an 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 the commonwealth, a registered limited liability partnership.

(2) But any 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 first, nineteen hundred and twenty-three; but this chapter shall apply to limited partnerships except in so far as the statutes relating to such partnerships are inconsistent herewith.

Notes of Decisions

Cited in 31 cases (4 in the last 5 years), 1972–2026 · leading case: Adams v. Adams, 945 N.E.2d 844 (Mass. 2011).

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Adams v. Adams, 945 N.E.2d 844 (Mass. 2011). · cites it 4× “The nucleus *363 of the husband's appeal, however, is that the judge erred in assigning the present value of the husband's interest in a partnership as defined by G. L. c. 108A, § 6, to the divisible marital estate.”

Robert Unger v. Comm'r of Internal Revenue, 936 F.2d 1316 (D.C. Cir. 1991). · cites it 2× “Compare Mass.Gen.Laws Ann. ch. 108A, § 6(1) (West 1990) (defining partnership) with Cal.”

Shain Inv. Co., Inc. v. Cohen, 443 N.E.2d 126 (Mass. App. Ct. 1982). “” See G. L. c. 108A, § 6(1). 2. The relationship does, however, reflect certain attributes of a joint venture, a form of business relationship which has not been comprehensively defined by our courts.”

In Re Medallion Realty Trust, 103 B.R. 8 (Bankr. D. Mass. 1989). “” Mass.Gen.L. ch. 108A, § 6(1). Little and Belanger are clearly associated as owners, and they obviously have joined together for profit purposes.”

Reed v. Zak (In re Zak), 573 B.R. 13 (Bankr. D. Mass. 2017). “Mass. Gen. L. ch. 108A § 6(1), It is created by a voluntary contract.”

Kravitz v. Pressman, Frohlich & Frost, Inc., 447 F. Supp. 203 (D. Mass. 1978). “” Mass.Gen.Laws ch. 108A, § 6(1). Mere participation in profits is not sufficient to create a partnership.”

Commonwealth v. Campbell, 616 N.E.2d 430 (Mass. 1993). “” G. L. c. 108A, § 6 (1). The Commonwealth presented no evidence and makes no argument that the league satisfies this statutory definition.”

In Re Medallion Realty Trust, 120 B.R. 245 (D. Mass. 1990). “Mass.Gen.Laws c. 108A § 6 defines a partnership as: (1) [A]n association of two or more persons to carry on as co-owners a business for profit.”

Bane v. LeRoux (In Re Curran), 157 B.R. 500 (Bankr. D. Mass. 1993). “Mass.Gen.L. ch. 108A § 6(1). It is created by a voluntary contract.”

E. Elec. Co. v. Taylor Woodrow Blitman Constr. Corp., 414 N.E.2d 1023 (Mass. App. Ct. 1981). “It would be possible, perhaps, to construe G. L. c. 108A, § 6, and c. 4, § 7, Twenty-third, as subjecting corporate joint ventures to the statute.”

Fusco v. Rocky Mountain I Investments Ltd. P'ship, 677 N.E.2d 1165 (Mass. App. Ct. 1997). “” G. L. c. 108A, § 6. It is a private consensual arrangement with no notice of that arrangement to the world as in the case of limited partnerships and corporations.”

Diranian v. Diranian, 773 N.E.2d 462 (Mass. App. Ct. 2002). “” G. L. c. 108A, § 6(1), as inserted by St.”

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— Mass. Gen. Laws ch. 108A, § 6(1) — 14 cases

Shain Inv. Co., Inc. v. Cohen, 443 N.E.2d 126 (Mass. App. Ct. 1982). “” See G. L. c. 108A, § 6(1). 2. The relationship does, however, reflect certain attributes of a joint venture, a form of business relationship which has not been comprehensively defined by our courts.”

In Re Medallion Realty Trust, 103 B.R. 8 (Bankr. D. Mass. 1989). “” Mass.Gen.L. ch. 108A, § 6(1). Little and Belanger are clearly associated as owners, and they obviously have joined together for profit purposes.”

Reed v. Zak (In re Zak), 573 B.R. 13 (Bankr. D. Mass. 2017). “Mass. Gen. L. ch. 108A § 6(1), It is created by a voluntary contract.”

Kravitz v. Pressman, Frohlich & Frost, Inc., 447 F. Supp. 203 (D. Mass. 1978). “” Mass.Gen.Laws ch. 108A, § 6(1). Mere participation in profits is not sufficient to create a partnership.”

Bane v. LeRoux (In Re Curran), 157 B.R. 500 (Bankr. D. Mass. 1993). “Mass.Gen.L. ch. 108A § 6(1). It is created by a voluntary contract.”

— Mass. Gen. Laws ch. 108A, § 6(2) — 1 case

Robert Unger v. Comm'r of Internal Revenue, 936 F.2d 1316 (D.C. Cir. 1991). “Compare Mass.Gen.Laws Ann. ch. 108A, § 6(1) (West 1990) (defining partnership) with Cal.”

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