@ee-ea you see the first paragraph under forming a partnership? In part:
"....However, a joint undertaking merely to share expenses is not a partnership. For example, co-ownership of property maintained and rented or leased is not a partnership unless the co-owners provide services to the tenants"
Now of course, there's more detail later in the document that provides more clarity. So while they may have a partnership, it's kinda difficult to state it as an irrevocable fact.
