$\quad \ell_1 \| \ell_2 \Rightarrow \mathrm{R}$ is reflexive.
$\ell_1\left\|\ell_2 \Rightarrow \ell_2\right\| \ell_1 \therefore \mathrm{R}$ is symmetric.
$\ell_1\left\|\ell_2 \Rightarrow \ell_2\right\| \ell_3 \Rightarrow \ell_1 \| \ell_3 \therefore \mathrm{R}$ is transitive.