Tax law on dividing losses on a 50/50 business after closing

[Melissa Knox]

We have had a restaurant for 20 yrs and closed last Jan 2016.  Our partner has not been active with the business in 17yrs except for taking gains and losses on his half. My husband and I paid for all the expenses for the business out of our own pockets this year equaling about $20,000.  We would like to know if he still gets to claim half of the losses on his personal taxes if he did not help this year with any of the expenses.  Our accountant  says one thing but I visited with a friend that has multiple business and he thinks since the business is closed and we paid all the mortgage payments and other expenses out of our own money we should get the whole loss on our own personal taxes?  He mention that the laws had changed a few years ago?  Thank you!