N.Y. Partnership Law § 82: Fictitious firm names prohibited

§ 82. Fictitious firm names prohibited. No person shall hereafter

transact business in the name of a partner not interested in his firm,

and when the designation "and company," or "and Co." is used, it shall

represent an actual partner; but a violation of this section shall not

be a defense in an action or proceeding brought by an assignee for the

benefit of creditors or by a receiver of the property of or by an

executor or administrator of a person who has violated the same.