N.Y. PTR Law § 11

§ 11. Rules for determining the existence of a partnership. In\ndetermining whether a partnership exists, these rules shall apply:\n 1. Except as provided by section twenty-seven persons who are not\npartners as to each other are not partners as to third persons.\n 2. Joint tenancy, tenancy in common, tenancy by the entireties, joint\nproperty, common property, or part ownership does not of itself\nestablish a partnership, whether such co-owners do or do not share any\nprofits made by the use of the property.\n 3. The sharing of gross returns does not of itself establish a\npartnership, whether or not the persons sharing them have a joint or\ncommon right or interest in any property from which the returns are\nderived.\n 4. The receipt by a person of a share of the profits of a business is\nprima facie evidence that he is a partner in the business, but no such\ninference shall be drawn if such profits were received in payment:\n (a) As a debt by installments or otherwise,\n (b) As wages of an employee or rent to a landlord,\n (c) As an annuity to a surviving spouse or representative of a\ndeceased partner,\n (d) As interest on a loan, though the amount of payment vary with the\nprofits of the business,\n (e) As the consideration for the sale of the good-will of a business\nor other property by installments or otherwise.\n