A partnership purchased trading software from a vendor corporation, with the vendor and the partnership agreeing that the vendor would form a joint venture for exportation of the trading software and that the vendor would buy no less than a stipulated number of trading reports generated from the software in each year. In finding that the purchased software was not leasing property to the partnership, Bowman A.C.J. stated (at p. 682) that:
"The profits of a joint venture in which the partnership expected to share were profits from trading future contracts. By no stretch of the imagination can this be called rent, royalty or leasing revenue."