Massachusetts General Laws

Mass. Gen. Laws ch. 108A, § 7 (2026)

Rules for determining existence of partnership

✓ current as of July 2026

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Section 7. In determining whether a partnership exists, these rules shall apply:

(1) Except as provided by section sixteen persons who are not partners as to each other are not partners as to third persons.

(2) Joint tenancy, tenancy in common, tenancy by the entireties, joint property, common property, or part ownership does not of itself establish a partnership, whether such co-owners do or do not share any profits made by the use of the property.

(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 any property from which the returns are derived.

(4) The receipt by a person of a share of the profits of a business is prima facie evidence that he is a partner in the business, but no such inference shall be drawn if such profits were received in payment:

(a) Of a debt by instalments or otherwise,

(b) As wages of an employee or rent to a landlord,

(c) As an annuity to a widow or representative of a deceased partner,

(d) As interest on a loan, though the amount of payment vary with the profits of the business,

(e) As the consideration for the sale of the good will of a business or other property by instalments or otherwise.

Notes of Decisions

Cited in 10 cases (1 in the last 5 years), 1982–2024 · leading case: Sullivan v. Lawlis, 105 N.E.3d 274 (Mass. App. Ct. 2018).

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Sullivan v. Lawlis, 105 N.E.3d 274 (Mass. App. Ct. 2018). · cites it 4× “G. L. c. 108A, § 7. In addition, other factors may be considered on the issue of the existence or nonexistence of a partnership.”

Saenger Org., Inc. v. Nationwide Ins. Licensing Assocs., Inc., 119 F.3d 55 (1st Cir. 1997). “108A, § 7(4)(a) & (b) (providing that “[t]he receipt by a person of a share of the profits of a business” is not “prima facie evidence that he is a partner” where “such profits were received in payment” of, among other things, “a debt by instalments or otherwise” or “[a]s wages…”

In Re Medallion Realty Trust, 103 B.R. 8 (Bankr. D. Mass. 1989). “” Mass. Gen.L. ch. 108A, § 7. An agreement to share profits, rather than the actual receipt of profits, is sufficient for this purpose.”

Fenton v. Bryan, 604 N.E.2d 56 (Mass. App. Ct. 1992). “G. L. c. 108A, § 7. In addition, other factors *691 may be considered on the issue of the existence or nonexistence of a partnership.”

Commonwealth v. Fogarty, 646 N.E.2d 103 (Mass. 1995). “See G. L. c. 108A, § 7 (2). 2 Because we conclude that the record does not support a claim that the three attorneys were partners at the relevant times, the defendant’s claim that Antonucci’s prior representation of one of the prosecution’s complaining witnesses created a…”

Petricca Dev. Ltd. P'ship v. Pioneer Dev. Co., 214 F.3d 216 (1st Cir. 2000). “2d 923 (1999). 5 . Moreover, even if the option contract were deemed to have conveyed a real property interest to Pioneer, the mere fact that two parties hold "joint property .”

Findlen v. Taunton, 13 Mass. App. Ct. 1041 (Mass. App. Ct. 1982). “For the same reasons the judge did not err in declining to include in his instruction the text of G. L. c. 108A, § 7(4), one of several rules for determining the existence of a partnership, which appears in c.”

Von Papen v. Rubman, 18 F. Supp. 3d 77 (D. Mass. 2014). “2d 56 (1992), citing the Uniform Partnership Act, Mass. Gen. Laws ch. 108A, § 7. Because the Rubmans are the parties invoking federal jurisdiction (by way of removal), it is their burden to show that Von Papen lacks standing.”

Chad Crowther v. Joel Asadoorian & Another. (Mass. App. Ct. 2024). “The plaintiff next argues that Asadoorian should be held liable because he and Hayhurst had formed a partnership or joint venture at the time of the incident. We disagree.”

Andrews v. Elwell, 367 F. Supp. 2d 35 (D. Mass. 2005). “Mass. Gen. Laws. ch. 108A, § 7. “While a partnership undoubtedly requires an agreement among the partners, that agreement need not be in writing.”

— Mass. Gen. Laws ch. 108A, § 7(2) — 2 cases

Sullivan v. Lawlis, 105 N.E.3d 274 (Mass. App. Ct. 2018). “G. L. c. 108A, § 7. In addition, other factors may be considered on the issue of the existence or nonexistence of a partnership.”

Petricca Dev. Ltd. P'ship v. Pioneer Dev. Co., 214 F.3d 216 (1st Cir. 2000). “2d 923 (1999). 5 . Moreover, even if the option contract were deemed to have conveyed a real property interest to Pioneer, the mere fact that two parties hold "joint property .”

— Mass. Gen. Laws ch. 108A, § 7(4) — 1 case

Findlen v. Taunton, 13 Mass. App. Ct. 1041 (Mass. App. Ct. 1982). “For the same reasons the judge did not err in declining to include in his instruction the text of G. L. c. 108A, § 7(4), one of several rules for determining the existence of a partnership, which appears in c.”

— Mass. Gen. Laws ch. 108A, § 7(4)(a) — 1 case

Saenger Org., Inc. v. Nationwide Ins. Licensing Assocs., Inc., 119 F.3d 55 (1st Cir. 1997). “108A, § 7(4)(a) & (b) (providing that “[t]he receipt by a person of a share of the profits of a business” is not “prima facie evidence that he is a partner” where “such profits were received in payment” of, among other things, “a debt by instalments or otherwise” or “[a]s wages…”

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