Zukaitis v. Commissioner
United States Tax Court
Husband and wife who operated a business as equal partners and who both contributed capital and performed services, held, entitled to report the profits equally in their individual income tax returns from February 14, 1939.
1Opinion of the Court
OPINION.
Smith, Judge:
Petitioner contends that he and his wife operated the West Side Beer Co. as equal partners and that each of them is taxable on one-half of the profits of the business for 1939 and 1940. Respondent contends that petitioner operated the business as a sole proprietorship and that the alleged partnership was “a fiction and a sham; that although in form it appeared to be a partnership it was not such in substance, being merely a means by which this petitioner might avoid the payment of income tax on a substantial portion of his income.”
We think that the evidence supports…
2Cases cited2 opinions
- Meehan v. ValentineSupreme Court of the United States · 1892
- Eber B. Ward, Survivor, &C., Owner of the Steamboat Detroit v. Charles ThompsonSupreme Court of the United States · 1859
3Cited by42 opinions
- Parker v. CommissionerUnited States Tax Court · 1946
- Anderson v. CommissionerUnited States Tax Court · 1946
- Goodman v. CommissionerUnited States Tax Court · 1946
- Olinger v. CommissionerUnited States Tax Court · 1948
- Thorrez v. CommissionerUnited States Tax Court · 1945
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