.....I cannot seem to get the proof of if m and k are not co-prime
numbers. If you could explain to me how to start or give me any insight
it would be appreciated!
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Well, you should carefully read the Theorem Statement section in wikipedia article on the Chinese Remainder Theorem, particularly the part following the fact that simultaneous congruences can be solved even when the divisors are not pairwise coprime. Then I would reflect on what the existence and/or nonexistence of solutions to the simultaneous congruences says about the elements in the partition Pm.Pk