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1. In 2002, Hammer and Wallace entered into a partnership for the purpose of raising hogs....

1. In 2002, Hammer and Wallace entered into a partnership for the purpose of raising hogs. The two men agree to share equally all costs, labor, losses, and profits. The business was started on land owned initially by Hammer parents but later acquired by Hammer and his wife. No rent was ever requested or paid for use of the land. Partnership funds were used to bulldoze and clear the land, to repair and build fences, and to seed and fertilize the land. In 2006, at a cost of $3,500, a machine shed was built on the land. In 2008, a Cargill unit was built on the land at a cost of $8,000. When the partnership dissolved in 2012, Wallace paid Hammer $7,500 for the “removable†assets; however, the two had no agreement regarding the distribution of the barn and the Cargill unit. Is Wallace entitled to one-half of the value of the two buildings? Explain.

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Answer #1

FACTS OF THE CASE

Partnership was started between Hammer and Wallace for the purpose of raising hogs on equal sharing basis. The land initially owned by Hammer's Parents was transferred to Hammer and his wife. Partnership Fund was being used for all the purposes including Building of Machine Shed for $3500 and Cargil Unit $8000.

OBSERVATION

The two had not entered into any formal agreement for Partnership. On dissolution of Partnership, Wallace paid Hammer $7500 for the assets.

DISCUSSION

All the expenses, profitsor losses are to be borned by both of them equally in the absence of Partnership. Any remaining value of asset on dissolution after paying all liabilities shall be equally distributed among them.

CONCLUSION

Wallace is entitled to one-half of the value of the two buildings even if there is no Partnership Agreement for the same.

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