In Matter of Morris Investors v. Commissioner of Fin. of City of N. YIn Matter of Steinbeck v. Generosa (4 N.Y.2d 302 [1958], appeal dismissed 358 U.S. 39 [1958]) the Court of Appeals merely recognized that a royalty agreement entitling an author to a percentage of the gross receipts from the sale of books and derivative works did not constitute a joint venture with the publisher, because, "there was to be no sharing of losses." (Id. at 317)