Jennifer Gates signed an agreement with 900 Park Blvd. to lease office space for her law practice. Prior to signing the lease, Gates and Smith practiced law together, referring to their firm as "Gates and Smith" in paperwork filed in federal court. In one filing, Smith also attached a copy of his resume, which listed his title as a partner for Gates and Smith. Their firm had stationary with Gates and Smith letterhead, had a joint checking account from which both Gates and Smith could issue checks and had an office sign with the name of Gates and Smith. Morever, Gates signed the lease in Smith's presence as "Jennifer C. Gates, Partner." There was no evidence that Gates and Smith shared income or profits generated by the firm, but their accountant filed partnership tax returns on their behalf. When a dispute over the lease arose, 900 Park Blvd. filed suit against Smith, alleging that he was liable as a partner of Gates and Smith. Smith denied that he and Gates had formed a partnership at the time that Gates signed the leased and refused liability associated with the lease agreement. Should the court hold Smith liable?

Why or Why not?

Could you give me a lots of explanation, thank you!