Jackson v. Commissioner
United States Tax Court
Family Partnership -- Husband and Wife -- Wife not Recognized. -- The evidence does not establish that the wife of the petitioner, the petitioner, and others intended to enter into a contract of partnership in 1939, or in 1943, by which the petitioner's wife would become a partner in an established partnership of which the petitioner was a member.
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Family Partnership -- Husband and Wife -- Wife not Recognized. -- The evidence does not establish that the wife of the petitioner, the petitioner, and others intended to enter into a contract of partnership in 1939, or in 1943, by which the petitioner's wife would become a partner in an established partnership of which the petitioner was a member. Accordingly, it is held: That the wife of the petitioner was not a partner in a partnership, in which he was a member, during the taxable years 1943 and 1944, and that the petitioner is taxable on a four-ninths share of the partnership income for…
1Opinion of the Court
OPINION.
Harron, Judge:
The question to be decided is whether the petitioner’s wife was a partner in the Ray Jackson and Sons partnership during the taxable years 1943 and 1944, owning a two-ninths interest in the partnership. The issue arises under sections 181, 182, 11, and 22 (a) of the Internal Revenue Code.
The respondent has determined that Ada Jackson was not a partner. The petitioner asserts that she was a partner.
The burden of proof is on the person asserting the existence of a partnership to prove it by competent evidence. Swanson v. Siem, 12 P. 2d 1053 (Calif.); and, generally,…
2Cases cited21 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Burnet v. LeiningerSupreme Court of the United States · 1932
- Quock Ting v. United StatesSupreme Court of the United States · 1891
- Meehan v. ValentineSupreme Court of the United States · 1892
- Carmack Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
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3Cited by3 opinions
- Berardo v. CommissionerUnited States Tax Court · 1987
- Jackson v. CommissionerUnited States Tax Court · 1952
- Swanson v. CommissionerUnited States Tax Court · 1974