RS 01802.332 Eliminating Other Possible Arrangements
Determinations regarding partnership questions must sometimes be made based on conflicting evidence. The informality of an arrangement may raise some doubt as to the existence of a partnership.
B. OPERATING PROCEDURE
In determining the possible existence of a partnership, consider the possibilities of the alleged partnership being another type of arrangement, e.g., employment, share-farming, etc. If it is none of the other possible arrangements, then it follows that it is a partnership.