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
JOHN T. NEWELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Newell v. Commissioner
Docket Nos. 24094, 41675.
United States Board of Tax Appeals
17 B.T.A. 93; 1929 BTA LEXIS 2364;
August 6, 1929, Promulgated
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.
A. G. Eldred, Esq., for the…
2Cases cited1 opinion
- Newell v. CommissionerUnited States Board of Tax Appeals · 1929