have varying income structures. My only partnership eventually formed into a bunch of independent law firms. Meaning each was responsible for their own income with their own costs (i.e. secretary salaries, phone charges, etc) coming out of the income brought in. It came to that after many years of squabbling over who was bringing in more dough. Wasn't long after that that the "partnership" dissolved. That type of income structure fails because it doesn't account for one partner's practice is more costly than another and a partner not bringing in the same income as another may contribute in many other ways such as reputation, client referrals, public relations, expertise, etc.