Doll v. Commissioner
United States Tax Court
1. Prior to December 15, 1932, the petitioner was engaged as a sole proprietor in the business of selling shoes on a commission basis. On December 15, 1932, the petitioner and his wife signed a writing wherein they purported to enter into a partnership for the conduct of the business, with the petitioner to have the management of the business to do as he should see fit.
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1. Prior to December 15, 1932, the petitioner was engaged as a sole proprietor in the business of selling shoes on a commission basis. On December 15, 1932, the petitioner and his wife signed a writing wherein they purported to enter into a partnership for the conduct of the business, with the petitioner to have the management of the business to do as he should see fit. Thereafter the business was conducted in much the same manner as before, with the wife as a salaried employee and the petitioner reporting in his income tax returns the entire profit from the business. After the income for…
1Opinion of the Court
Francis Doll, Petitioner, v. Commissioner of Internal Revenue, Respondent
Doll v. Commissioner
Docket No. 107866
United States Tax Court
2 T.C. 276; 1943 U.S. Tax Ct. LEXIS 123;
June 25, 1943, Promulgated
Decision will be entered for the respondent.
1. Prior to December 15, 1932, the petitioner was engaged as a sole proprietor in the business of selling shoes on a commission basis. On December 15, 1932, the petitioner and his wife signed a writing wherein they purported to enter into a partnership for the conduct of the business, with the petitioner to have the management of the business to do as he…
2Cases cited1 opinion
- Doll v. CommissionerUnited States Tax Court · 1943