Newell v. Commissioner
United States Board of Tax Appeals
1. PARTNERSHIP - HUSBAND AND WIFE. - Husband and wife may be partners under the law of Pennsylvania. Evidence establishes partnership between petitioner and his wife. 2. FICTITIOUS NAME ACT. - Pennsylvania laws requiring registration of the names of persons doing business under an assumed or fictitious name do not affect the status of the partnership.
1Opinion of the Court
*95OPINION.
Milliken :
In Pennsylvania a married woman may contract with her husband and may enter into a contract of partnership with him. At the hearing, counsel for respondent conceded this. See also Thomas F. Kelley, 9 B. T. A. 834.
*96This leaves for consideration whether or not Yinnie M. Newell was a partner of the petitioner during the taxable years and, if so, what effect, if any, did the failure to comply with the Pennsylvania acts requiring- registration of the names of the real owners of a business conducted under an assumed or fictitious name have.
We have had before us a number of cases…
2Cited by3 opinions
- Berkowitz v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1939
- Newell v. CommissionerUnited States Board of Tax Appeals · 1929
- Richardson v. CommissionerUnited States Board of Tax Appeals · 1934