Tennessee Code Annotated

Tenn. Code Ann. § 61-1-105 (2026)

Execution, filing, and recording of statements

✓ current as of May 2026
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Amended by 2020 Tenn. Acts, ch. 719, s 24, eff. 6/22/2020.

Acts 2001, ch. 353.


Notes of Decisions
Cited in 16 cases, 1986–2006 · leading case: Roberts v. Lebanon Appliance Serv. Co., 779 S.W.2d 793 (Tenn. 1989).
Roberts v. Lebanon Appliance Serv. Co., 779 S.W.2d 793 (Tenn. 1989). · cites it 4× “" T.C.A. § 61-1-105 of the Tennessee Uniform Partnership Act defines a partnership as an association of two or more persons to carry on as co-owners of a business for profit.”
Wright v. Quillen, 909 S.W.2d 804 (Tenn. Ct. App. 1995). · cites it 2× “Ownership Mr. Quillen asserts that Wright Travel is a partnership and that he and Ms.”
Greenwood Mills, Inc. v. Burris, 130 F. Supp. 2d 949 (M.D. Tenn. 2001). · cites it 2× “There is no evidence in the record that Omer & Associates had written articles of association recorded in the Tennessee Secretary of State’s Office and in the Davidson County Register’s office, as required by Tenn. Code Ann. § 61-1-105 (c)(2), so this exclusion cannot apply to…”
Pettes v. Yukon, 912 S.W.2d 709 (Tenn. Ct. App. 1995). · cites it 2× “” T.C.A. § 61-1-105(a) (1989). The sharing of gross returns does not of itself establish a partnership, T.”
McLemore v. Olson (In Re B & L Labs., Inc.), 62 B.R. 494 (Bankr. M.D. Tenn. 1986). “§ 61-1-105(a) (Michie 1980). 29 ‘A partnership,’ says Judge Story, ‘is usually defined to be a voluntary contract between two or more competent persons to place their money, effects, labor, and skill, or some or all of them, in lawful commerce or business, with the understanding…”
In Re Taylor & Assocs., L.P., 249 B.R. 448 (Bankr. E.D. Tenn. 1998). · cites it 2× “” Tenn.Code Ann. § 61-1-105 (Supp. 1995). “While it is clear [that] establishing the existence of a partnership is a less rigid process than for a limited partnership, there must still be sufficient evidence of ‘the intent to do the things which constitute a partnership.”
Bush v. Taylor (In Re Taylor & Assocs., L.P.), 249 B.R. 474 (E.D. Tenn. 1998). “§ 61-1-105 (a), there must be a finding both Dudley Taylor and Joseph Taylor evinced an intent to act as partners, not just that Dudley Taylor acted in such a manner.”
John Jude v. Fred K. Riddle (Tenn. Ct. App. 2006). · cites it 2× “In Tennessee, a partnership is defined as an association of two or more persons to carry on as co-owners a business for profit, T.C.A. § 61-1-105(a), and the receipt of a share of the profits of that business is prima facie evidence that a partnership exists, T.”
B & S Enter. v. William Rowland, Jr.,Individually, William Rowland, Sr., Individually, & William Rowland, Jr. & William Rowland, Sr. D/B/A/ USA Windows (Tenn. Ct. App. 2004). · cites it 2× “When addressing the issue of whether an implied partnership existed, the Supreme Court has previously held: In Tennessee, a partnership is defined as an association of two or more persons to carry on as co-owners a business for profit, T.C.A. § 61-1-105(a), and the receipt of a…”
Christmas Lumber v. Robert Valiga (Tenn. Ct. App. 2002). · cites it 2× “2001), this Court discussed what constitutes a partnership, stating: A partnership is defined in T.C.A. § 61-1-105(a) (Supp.1999) as "an association of two (2) or more persons to carry on as coowners a business for profit.”
Tim Walton v. Sharon (Walton) Camp (Tenn. Ct. App. 2001). · cites it 2× “Camp filed her Petition in this matter, a legal, albeit oral, partnership existed between the Waltons.”
Peter Kuderewski v. Est. of Hoover Hoobs (Tenn. Ct. App. 2001). · cites it 2× “” Tenn. Code Ann. § 61-1-105 (a). A partnership agreement does not have to be written but can be implied.”
— Tenn. Code Ann. § 61-1-105(a) — 7 cases
Pettes v. Yukon, 912 S.W.2d 709 (Tenn. Ct. App. 1995). “” T.C.A. § 61-1-105(a) (1989). The sharing of gross returns does not of itself establish a partnership, T.”
McLemore v. Olson (In Re B & L Labs., Inc.), 62 B.R. 494 (Bankr. M.D. Tenn. 1986). “§ 61-1-105(a) (Michie 1980). 29 ‘A partnership,’ says Judge Story, ‘is usually defined to be a voluntary contract between two or more competent persons to place their money, effects, labor, and skill, or some or all of them, in lawful commerce or business, with the understanding…”
John Jude v. Fred K. Riddle (Tenn. Ct. App. 2006). “In Tennessee, a partnership is defined as an association of two or more persons to carry on as co-owners a business for profit, T.C.A. § 61-1-105(a), and the receipt of a share of the profits of that business is prima facie evidence that a partnership exists, T.”
B & S Enter. v. William Rowland, Jr.,Individually, William Rowland, Sr., Individually, & William Rowland, Jr. & William Rowland, Sr. D/B/A/ USA Windows (Tenn. Ct. App. 2004). “When addressing the issue of whether an implied partnership existed, the Supreme Court has previously held: In Tennessee, a partnership is defined as an association of two or more persons to carry on as co-owners a business for profit, T.C.A. § 61-1-105(a), and the receipt of a…”
Christmas Lumber v. Robert Valiga (Tenn. Ct. App. 2002). “2001), this Court discussed what constitutes a partnership, stating: A partnership is defined in T.C.A. § 61-1-105(a) (Supp.1999) as "an association of two (2) or more persons to carry on as coowners a business for profit.”
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