Wing v. Commissioner
United States Board of Tax Appeals
INCOME - PARTNERSHIP - DISTRIBUTIVE EARNINGS. - Petitioner and his wife contributed assets jointly owned to a partnership under contract witnessing that they each held a one-sixth partnership interest.
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INCOME - PARTNERSHIP - DISTRIBUTIVE EARNINGS. - Petitioner and his wife contributed assets jointly owned to a partnership under contract witnessing that they each held a one-sixth partnership interest. Respondent included in petitioner's income the distributive earnings of the partnership paid to both petitioner and wife on their individual interests, upon the theory that the contract of partnership was invalid under state law which prohibited a partnership relation between husband and wife. Held that the beneficial ownership of a one-sixth interest in the partnership property being in…
1Opinion of the Court
*1029OPINION.
TRussell:
The evidence in this case shows clearly and without dispute that petitioner’s wife was the owner of one-half of the contribution made by him to the partnership assets. Respondent has not filed a brief but his theory, so far as we can gather it from the wording of the deficiency notice, is that, under the laws of Michigan, the relation of partnership can not exist between husband and wife and accordingly the contract of partnership executed in 1920 did not constitute petitioner’s wife a partner and that the result of this condition is that the total of the profits distributed…
2Cases cited1 opinion
- Gillespie v. BeecherMichigan Supreme Court · 1892
3Cited by5 opinions
- Rupple v. KuhlCourt of Appeals for the Seventh Circuit · 1949
- United States v. AtkinsCourt of Appeals for the Fifth Circuit · 1951
- Rupple v. KuhlDistrict Court, E.D. Wisconsin · 1948
- United States v. AtkinsCourt of Appeals for the Fifth Circuit · 1951
- Wing v. CommissionerUnited States Board of Tax Appeals · 1929