tax returns claiming approximately equal amounts from rental income. In 1999, James sold the property and attempted to pay Greg one lump sum, the remainder of the $73,776.00 he owed him under the mortgage agreement and promissory note. Greg requested 50% of the sale proceeds, and James refused to comply, refuting the existence of a partnership.
*127 In December of 2000, Greg filed suit against James, claiming that a partnership was formed in 1984 and that James had excluded him from the management of the property and was now attempting to deprive him of his interest in the partnership and any profits that resulted from that interest. Following a bench trial, the trial court found that a partnership did exist and ordered James to pay Greg half of thehad indicated a desire to remain in a partnership with his brother following the transfer of the shares. Greg, Faye, and Amilia all claimed to have spoken to James regarding the partnership, and all three understood a partnership to be in existence. Greg also testified that James paid him a portion of the profits from the rental of the land and warehouse and that he (Greg) paid 50% of the costs of repairs and maintenance. In addition, Greg introduced both his and James's tax returns for the years 1992 to 1999. Each return indicated equally split income and expenses from the property. Some of the returns even referred to the income and expenses as the result of the "GEM/JEM joint venture." Pat Bowers testified that, according to the