In Re Estate of Ivanchak

{¶ 32} I respectfully dissent.

{¶ 33} The issue before this court is whether the probate court correctly concluded that the business entity known as Ivanchak, Ivanchak & Fowler was not a partnership. The business entity known as Ivanchak, Ivanchak & Fowler displayed every essential attribute of partnership. The “call” in this case is not close.

{¶ 34} The undisputed testimony of every party in this case is that Theodore Ivanchak, Terry Ivanchak, and John Fowler intended to operate their law practice as a partnership. The probate court, in its judgment entry, acknowledged that “the parties…