In re Estate of Humphreys, No. E2009-00114-COA-R3-CV, 2009 Tenn. App. LEXIS 716 (Tenn. Ct. App. Oct. 28, 2009)

(farmer died intestate and implied partnership deemed to exist with surviving spouse entitling her to one-half of assets of farm business with balance disbursed to decedent's estate; while Schedule F filed only in decedent's name, Schedule F included incomes of both decedent and surviving spouse).