N.Y. Laws » CHAPTER Partnership / ARTICLE Nature of a Partnership
New York Consolidated Laws

N.Y. Partnership Law § 10 (2026)

Partnership defined

✓ current as of May 2026
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§ 10. Partnership defined. 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 this state, 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 the adoption of
this chapter; 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 42 cases (4 in the last 5 years), 1973–2025 · leading case: Hammond v. Smith, 2017 NY Slip Op 5337 (N.Y. App. Div. 2017).
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Hammond v. Smith, 2017 NY Slip Op 5337 (N.Y. App. Div. 2017). · cites it 2× “"A partnership is an association of two or more persons to carry on as co-owners a business for profit" (Partnership Law § 10 [1]). Where, as here, there is no written partnership agreement between the parties, a court looks to the parties' conduct, intent, and relationship to…”
In re the Dissolution of 1545 Ocean Avenue, LLC, 72 A.D.3d 121 (N.Y. App. Div. 2010). “Partnership Law § 10 (2) states that “any association formed under any other statute of this state .”
Dev. Specialists, Inc. ex rel. Coudert Bros. LLP v. Akin Gump Strauss Hauer & Feld LLP, 480 B.R. 145 (S.D.N.Y. 2012). · cites it 2× “” See Partnership Law § 10 (“A partnership is an association of two or more persons to carry on as co-oimers a business for profit.”
Czernicki v. Lawniczak, 74 A.D.3d 1121 (N.Y. App. Div. 2010). “The Supreme Court found that the parties were equal owners of the apartment building, and directed that the premises be partitioned and sold, and that the parties proceed to an accounting before a judicial hearing officer. A judgment was subsequently entered, and the plaintiff…”
People v. Zinke, 555 N.E.2d 263 (N.Y. 1990). “) In that partners under the Partnership Law are "co-owners” of firm property (see, Partnership Law §§ 10, 51 [1]), defendant contends that he cannot be charged with having committed larceny as against his limited partners, because all of the partners have an equal right of…”
Griffith Energy, Inc. v. Evans, 85 A.D.3d 1564 (N.Y. App. Div. 2011). “Partnership Law § 10 (1) defines a partnership as “an association of two or more persons to carry on as co-owners a business for profit” Where, as here, “there is no written partnership agreement between the [individuals in question], the court must determine whether a…”
Fasolo, Michael v. Scarafile, Joseph a., 120 A.D.3d 929 (N.Y. App. Div. 2014). “v Food City, 167 AD2d 983, 984 [1990]). We otherwise affirm the order in each appeal.”
Bickhardt v. Ratner, 871 F. Supp. 613 (S.D.N.Y. 1994). “) (citing N.Y. Partnership Law § 10 ). However, although “an arrangement for sharing profits is to be considered [in deciding whether persons are in partnership with one another, the existence of such an arrangement, without more,] .”
Dev. Specialists, Inc. v. Akin Gump Strauss Hauer & Feld LLP, 477 B.R. 318 (S.D.N.Y. 2012). · cites it 2× “” See Partnership Law § 10 (“A partnership is an association of two or more persons to carry on as co-owners a business for profit.”
Sriraman v. Patel, 761 F. Supp. 2d 7 (E.D.N.Y 2011). “77 (1927); N.Y. Partnership Law §§ 10 , 11. The rights and obligations of the partners arise from, and are fixed by, their agreement.”
Elliott Assocs., L.P. v. Repub. of Peru, 948 F. Supp. 1203 (S.D.N.Y. 1996). “See N.Y. Partnership Law § 10 (a “partnership is an association of two or more persons”).”
Cmty. Capital Bank v. Fischer, 47 A.D.3d 667 (N.Y. App. Div. 2008). ““A partnership is an association of two or more persons to carry on as co-owners a business for profit” (Partnership Law § 10 [1]). When there is no written partnership agreement between the parties, the court must determine whether a partnership in fact existed from the…”
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N.Y. Partnership Law § 10(1): 3 cases
Dev. Specialists, Inc. ex rel. Coudert Bros. LLP v. Akin Gump Strauss Hauer & Feld LLP, 480 B.R. 145 (S.D.N.Y. 2012). “” See Partnership Law § 10 (“A partnership is an association of two or more persons to carry on as co-oimers a business for profit.”
Dev. Specialists, Inc. v. Akin Gump Strauss Hauer & Feld LLP, 477 B.R. 318 (S.D.N.Y. 2012). “” See Partnership Law § 10 (“A partnership is an association of two or more persons to carry on as co-owners a business for profit.”
Beckerman v. Sands, 364 F. Supp. 1197 (S.D.N.Y. 1973).
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