Minn. Stat. » CHAPTER 323. UNIFORM PARTNERSHIP ACT
Minnesota Statutes

Minn. Stat. § 323.26 (2026)

[Repealed]

✓ text as last checked Sept. 2026 (this copy records no edition or section history)
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[Repealed, 1997 c 174 art 12 s 68; 1998 c 262 s 12]

Notes of Decisions
Cited in 3 cases, 1949–1987 · leading case: Shapiro v. United States, 83 F. Supp. 375 (D. Minn. 1949).
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Shapiro v. United States, 83 F. Supp. 375 (D. Minn. 1949). · cites it 2× “, 1945, Section 323.26, M.S.A. In Stilgenbaur v. United States, 9 Cir.”
Spearman v. Spearman, 408 N.W.2d 689 (Minn. Ct. App. 1987). · cites it 2× “Minn.Stat. § 323.26 (1984) (emphasis added).”
Astleford v. Comm'r, 95 T.C.M. 1497 (T.C. 2008). · cites it 2× “Petitioner treats the 50-percent Pine Bend interest transferred to AFLP as an assignee interest and discounts that interest by 5 percent because under Minnesota law a holder of an assignee interest would have an interest only in the profits of Pine Bend and would have no…”
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