In Sherpaco, LLC v. Kossi (2010 WL 231618, 2010 NY Slip Op 30072[U] [Sup Ct, NY County 2007]), the court considered whether a man and a woman were in a partnership before the limited liability company, which the man owned, acquired two condominium units. Within days of the limited liability company acquiring the units, the woman was given unrestricted powers on behalf of the company, including the ability to sign checks, borrow money, open bank accounts, and withdraw funds. She also deposited $190,000 into the company's account, which, according to a letter written by the other party, constituted her capital contribution. The property had been designed to her liking and she had lived in it. Based on these factors, the court determined that whether the parties had entered into a partnership agreement before the corporation bought the units was an issue of fact.