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HAROLD BAKER et al., Appellants, v. WILLIAM R. KOHLER et al., Respondents.

The report of a referee should be confirmed if its findings are supported by the record ( see Namer v. 152-54-56 W. 15th St. Realty Corp., 108 AD2d 705). We see no basis to disturb the Special Referee's finding that plaintiffs' evidence failed to show "customary indicia" of a partnership ( see M.I.F. Sec. Co. v. R.C. Stamm Co., 94 AD2d 211, 214, affd 60 NY2d 936). We note in particular that plaintiffs made no showing as to an agreement to share losses or to share in management decisions ( see Blumberg v. Manuel, 233 AD2d 149).

We have considered plaintiffs' remaining contentions and find them unavailing.

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BAKER v. KOHLER
(Apr 25, 2006)