Sam is interested in forming a partnership and is conducting research into partnership agreements . Based on his reading of his Business Law textbook , one of the following statements is not correct . Choose the statement that is NOT CORRECT .

a . It is a good idea to create a partnership through evidence in writing .

b . The circumstances in which the partnership will be dissolved is an important matter and should be included in a contract creating a partnership .

Even where parties clearly state in a contract that they are not partners , a partnership can still be found to exist by the courts

d . Where parties clearly state in a contract that they are partners , this is conclusive evidence that a created and the courts cannot find otherwise