In this case, the focus is on the types of business entities and how owners are liable for other owners' choices. Foster and Irving entered into a business contract in which they both profit from a cattle operation. The contract laid out that they were responsible for 50 percent of the cattle purchases like livestock, feed, and profit. Irving supplied the land for the operation and Foster ran the operation and did all the work with the cattle. Foster opened an account for the business at Farmers Grain under his and his wife's names. The operation did not last long due to financial problems and Foster declared bankruptcy. In total $27,000 was owed to Farmers Grain and had not been paid. Foster being bankrupt could not pay Farmers Grain so the company filed a suit against Irving since he was in sort a business partner. It was determined that the Foster and Irving relationship did not result in a partnership due to how the operation was divided. Irving is not responsible for the money because he separately owned cattle (tattoo and tagged) and did not own the machinery and equipment. While they did share profits the equipment and animals were kept as separate assets which separate Irving from Foster's debts. This allowed Irving to not have to pay the balance owed to Farmers Grain.