Mo. Rev. Stat. » Chapter 359
Missouri Revised Statutes

Mo. Rev. Stat. § 359.401 (2026)

Nature of partnership interest

✓ current as of May 2026
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  359.401.  Nature of partnership interest. — A partnership interest is personal property.

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(L. 1985 H.B. 512 & 650)

Effective 1-01-87

Notes of Decisions
Cited in 2 cases, 1990–2016 · leading case: Barton J. Cohen, As Tr. of The Barton J. Cohen Trust Dated December 12, 1990, & As Tr. of The Cass Fam. 2004 Irrevocable Trust Dated December 23, 2004, Gen. Partners of Desert Assocs., A Texas Gen. P'ship v. Normand Prop. Assocs., L.P. & Richard L. Brown, 498 S.W.3d 473 (Mo. Ct. App. 2016).
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Barton J. Cohen, As Tr. of The Barton J. Cohen Trust Dated December 12, 1990, & As Tr. of The Cass Fam. 2004 Irrevocable Trust Dated December 23, 2004, Gen. Partners of Desert Assocs., A Texas Gen. P'ship v. Normand Prop. Assocs., L.P. & Richard L. Brown, 498 S.W.3d 473 (Mo. Ct. App. 2016). · cites it 2× “See section 359.401 (“A partnership interest is personal property.”
Campbell v. Comm'r, 59 T.C.M. 236 (Tax Ct. 1990). · cites it 2× “A. (1976); Mo. Ann. Stat. section 359.401 (Vernon 1989); S.”
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