BAKER v. KOHLER (2006)

Order, Supreme Court, New York County (Robert D. Lippmann, J.), entered on or about January 3, 2005, which, to the extent appealed from, granted the cross motion of the Mishkin defendants to confirm the Special Referee's report, unanimously affirmed, with costs and disbursements, including those incurred in connection with the assembly and printing of the supplementary appendix and respondents' brief.

 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 A.D.2d 705, 485 N.Y.S.2d 1013 [1985] ).   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. Secs. Co. v. R.C. Stamm & Co., 94 A.D.2d 211, 214, 463 N.Y.S.2d 771 [1983], affd. 60 N.Y.2d 936, 471 N.Y.S.2d 84, 459 N.E.2d 193 [1983] ).   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 A.D.2d 149, 649 N.Y.S.2d 787 [1996] ).

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