Mode of determining existence of partnership

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....mining whether a group of persons is or is not a firm, or whether a person is or is not a partner in a firm, regard shall be had to the real relation between the parties, as shown by all relevant fact....

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....es not of itself make him a partner with the persons carrying on the business; and, in particular, the receipt of such share or payment— (a) by a lender of money to persons engaged or about to enga....