Smith v. Kelley

Although various forms and contracts referred to Smith (plaintiff) as a "partner" at an accounting firm, Kelley and Galloway (defendants) testified Smith never contributed capital, participated in management, hired or fired employees, signed loan notes, bore losses, or had any agreed profit-sharing arrangement, and Smith himself never claimed a profit share during his three-and-a-half years there; after leaving, Smith sued for a partnership accounting, and the trial court found he was not a partner.