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This case returns to us for the fourth time.1 In the most recent incarnation before this Court, the issue presented was whether a Statement of Partnership filed with the State was conclusive as to the existence of a partnership.2 We held that it was not and thus affirmed the trial court’s ruling that no partnership existed.3 Our decision was predicated, in large part, upon a Supreme Court opinion in the same case in which that Court held that “whether a ‘joint venture’ is actually a partnership is a question of fact and depends on the rights and responsibilities assumed by the joint venturers.”4 Accolades appealed our ruling to the Supreme Court, which obviated the factual inquiry by finding that the existence of the statement of partnership is conclusive.5 Accordingly, our judgment is hereby vacated, and the judgment of the Supreme Court is made the judgment of this Court. Judgment reversed. Adams and Bernes, JJ., concur .

1 See Accolades Apartments v. Fulton County , 267 Ga. App. 197 598 SE2d 910 2004; Accolades Apartments v. Fulton County , 252 Ga. App. 501 556 SE2d 552 2001; Accolades Apartments v. Fulton County , 242 Ga. App. 214 528 SE2d 268 2000.

 
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