Schroder v. Commissioner of Internal Revenue

HUTCHESON, Circuit Judge.

This is another of those efforts to make future returns from personal services taxable to some one other than the real earner of them. Cf. Saenger v. Commissioner, 5 Cir., 69 F.2d 631; Walter P. Villere v. Commissioner, 5 Cir., 133 F.2d 905. Like that in Mead v. Commissioner, 10 Cir., 131 F.2d 323, it takes the form of a marital partnership. The Board, in an unreported opinion, determined as a fact, that, though petitioner and his wife went through the form of entering into a business partnership, they did not, in fact, intend, they did not, in fact, create, one. The…