...Cody, Iowa adopted and codified the Uniform Partnership Act (UPA) at Iowa Code chapter 544. 1971 Iowa Acts, ch. 251.
The UPA defines a "partnership" as "an association of two or...; Candler v. Hardware Dealers Mutual Ins. Co., 57 Wis.2d at 87-88, 203 N.W.2d at 660; Lewis, The Uniform Partnership Act, 29 Harvard L.Rev. 158, 291 (1915); 68 C.J.S. Partnership, § 67 (1950) ("The Uniform Partnership Act does not make a legal partnership an independent juristic entity, and whatever recognition is given therein to the entity theory is solely for procedural or conveyancing purposes.").
The UPA provides...District of Columbia and the Virgin Islands. Am.Jur.2d Desk Book, item no. 124 (Supp. 1983); Uniform Partnership Act, 6 U.L.A. 1 (Supp. 1982).
In recognition of the majority rule...