Sunlin v. Commissioner
United States Board of Tax Appeals
The petitioner and his wife, prior to their marriage on April 9, 1919, formed a business partnership in Michigan, each contributing property and services, and in the profits of which partnership they were to share equally. The business was conducted in the same manner after marriage as before. The income arising during the period April 9, 1919, to December 31, 1923, from the business, was taxed all to the husband, the petitioner.
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The petitioner and his wife, prior to their marriage on April 9, 1919, formed a business partnership in Michigan, each contributing property and services, and in the profits of which partnership they were to share equally. The business was conducted in the same manner after marriage as before. The income arising during the period April 9, 1919, to December 31, 1923, from the business, was taxed all to the husband, the petitioner. Held, that one-half of the income was the property and income of the wife and should not have been included in petitioner's income.
1Opinion of the Court
*1233OPINION.
Littleton :
The question raised by this proceeding is whether the income arising during the period from April 9, 1919 — the date of the marriage of Hazel Peters and the petitioner — to December 31, 1923, inclusive, from the theatrical business described, was taxable all to the petitioner alone or to him and his wife Hazel on a separate basis.
The Commissioner asserts that the marriage of the partners dissolved and terminated the partnership and that thereafter the business was the sole business of the husband and all of the income therefrom should be taxed to him.
*1234The petitioner insists…
2Cases cited1 opinion
- Gillespie v. BeecherMichigan Supreme Court · 1892
3Cited by5 opinions
- Riley v. CommissionerUnited States Board of Tax Appeals · 1933
- Shapiro v. CommissionerUnited States Board of Tax Appeals · 1934
- Battleson v. CommissionerUnited States Board of Tax Appeals · 1931
- Kahn v. CommissionerUnited States Board of Tax Appeals · 1928
- Sunlin v. CommissionerUnited States Board of Tax Appeals · 1927