Michael Wright, Kyle Wright, and William Wright are farmers. Michael and Kyle are Brothers and William is their father. All three farmers have cattle ranches and William has a grain operation. Each farmer keeps his own books of account, prepares his own income tax return, and maintains his own bank account. With regard to the cattle operations, each farmer has his own herd of cattle, which he individually markets. The cattle are fed and pastured together without regard to the source of the feed and the farmers share machinery and labour. Some of the land is registered to them individually and some is registered in the names of all three farmers. With regard to the grain operations, William is responsible for all aspects including crop rotation, seed selection, and fertilizer purchases. Michael and Kyle are not involved in the grain cultivation and do not receive any gross or net profit from the grain operation. They are, however, allowed to share in the crops by way of cattle feed. Are Michael, Kyle and William partners? What factors do the courts consider in determining whether a partnership exists? What are the consequences of a finding that there is a partnership relationship?