Beckman, 579 A.2d at 627 (internal quotation marks omitted). “In general, the courts, in determining objective partnership intent, look for the presence or absence of the attributes of co-ownership, including profit and loss sharing, control, and capital contributions.” Id. (internal quotation marks omitted). New York law on the formation of a partnership mirrors that of the District of Columbia. See, e.g., In re Nassau Cnty. Grand Jury Subpoena Duces Tecum Dated June 24, 2003, 4 N.Y.3d 665, 797 N.Y.S.2d 790, 830 N.E.2d 1118, 1125 (2003) (“[T]he term ‘partnership’ is defined as ‘an association of two or more persons to carry on as co-owners a business for profit’ (citing N.Y. P’ship Law § 10(1))); Griffith Energy, Inc. v. Evans, 85 A.D.3d 1564, 925 N.Y.S.2d 282, 283 (2011) (<HOLDING>). Because the laws of New York and the District
holding that no one factor is determinative and the weakness of one factor may be overborne by the strength of the others recognizing the existence of the special relationship holding that the special relationship exception does not apply to the relationship between a student and a school holding that no one factor is determinative and the weakness of  one factor may be overborne by the strength of the others holding that existence of partnership depends upon the conduct intention and relationship between the parties though no one factor is determinative it is necessary to examine the  relationship as a whole