Larson entered into a Special Manager Incentive Agreement (SMIA) with Tandy Corp. He agreed to manage a Radio Shack store for compensation equal to one-half of the adjusted gross profit of the store as computed by a specific formula and to provide the company with a $20,000 “security deposit” on equipment used to set up the store. The agreement was for a period of two years, automatically renewable annually until either party gave notice of termination 30 days prior to the end of a fiscal year. After some eight and onehalf years of operating under renewed agreements, Tandy gave Larson notice of his termination. Larson sued Tandy, claiming that the SMIA was a partnership agreement because there were shared risks, expenses, profits, and losses. He sought an accounting for his reasonable share in the value of the store. Tandy argued that under the SMIA, Larson was an employee-manager, not a partner, and that the ultimate decision making on all matters was Tandy’s. Decide. [Larson v Tandy Corp, 371 SE2d 663 (Ga App)]