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 Comment d to section 876 lists five factors that can be relevant to whether the defendant substantially assisted the wrongdoer. These include: (1) the nature of the wrongful act; (2) the kind and amount of the assistance; (3) the relation of the defendant and the actor; (4) the presence or absence of the defendant at the occurrence of the wrongful act; and (5) the defendant's state of mind. RESTATEMENT (SECOND) OF TORTS § 876 cmt. d (1977); see Juhl, 936 S.W.2d at 644. 

In Cooper v. Bondoni, 841 P.2d 608 (Okla. Ct. App. 1991) the court recognized that the non-acting person must give substantial assistance or encouragement to the tortfeasor in order to affix Section 876 liability. Id. at 612 (emphasis added).

In Olson v. Ische, 343 N.W.2d 284 (Minn. 1984) the court held that 'the mere presence of the particular defendant at the commission of the wrong, or his failure to object to it, is not enough to charge him with responsibility.' Id. at 289 (citing Stock v. Fife, 13 Mass. App. Ct. 75, 430 N.E.2d 845, 849 n.10 (Mass. App. Ct. 1982) (quoting WILLIAM LLOYD PROSSER, HANDBOOK OF THE ...

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