👉 In the context of legal and tax law, "superpartient" refers to a person who is entitled to receive benefits or profits from another party's business activities. This type of relationship is often characterized by an interest in the success and growth of that other party, as well as a desire for a share of any profit earned. In general, superpartients are typically recognized in cases involving joint ventures where one party has a significant interest in the other party's financial health or success, such as
