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Because this dispute revolves around the property rights
that each sister would have if the agreement created a
partnership, we must look to Oklahoma State law to see if a
partnership was created, and, if so, the consequences of such a
classification.
In determining State law we will follow the decisions of the
highest State court, but in the absence of a decision by that
court, we may look to the State's lower courts' rulings and
holdings. Commissioner v. Estate of Bosch, 387 U.S. 456, 465
(1967). The burden of proof lies with petitioner. Rule 142(a).
Additionally, under Oklahoma law, the burden of proving the
existence of a partnership lies with the party which is
attempting to rely on its existence--petitioner in this case.
Byrd v. Byrd, 189 P.2d 927, 928 (Okla. 1948). “Partnership is a
creature of voluntary agreement. A partnership relationship can
be created by oral agreement but proof of the fact of partnership
and its terms must be established, by 'clear, unequivocal and
decisive' evidence. Oral testimony offered to prove these facts
is not given much weight.” Singer v. Singer, 634 P.2d 766, 770
(Okla. Ct. App. 1981) (fn. refs. omitted). A partnership is
created by persons “for the purpose of carrying on a trade,
business, or profession”. United States v. Neel, 235 F.2d 395,
399 (10th Cir. 1956). Of primary importance in determining the
existence of a partnership, given all of the facts and
circumstances, is whether the parties, in good faith and with a
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