Goodman v. Commissioner
United States Tax Court
The profits from a jewelry store which petitioner and his wife operated in 1941 as equal partners under a partnership agreement entered into at the close of 1940, and to which the wife contributed services of equal or greater value than those contributed by petitioner, held, taxable one-half to petitioner and one-half to his wife.
1Opinion of the Court
OPINION.
Smith, Judge-.
In the recent case of Commissioner v. Tower, 327 U. S. 280, the Supreme Court said:
There can be no question that a wife and husband may, under certain circum stances, become partners for tax, as for other, purposes. If she either invests capital originating with her or substantially contributes to the control and management of the business, or otherwise performs vital additional services, or does all of these things she may be a partner as contemplated by 26 U. S. C. §§ 181, 182. The Tax Court has recognized that under such circumstances the income belongs to the wife. *…
2Cases cited5 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Commissioner v. TowerSupreme Court of the United States · 1946
- Lusthaus v. CommissionerSupreme Court of the United States · 1946
- Zukaitis v. CommissionerUnited States Tax Court · 1944
- Parker v. CommissionerUnited States Tax Court · 1946
3Cited by15 opinions
- Drew v. CommissionerUnited States Tax Court · 1949
- Lilly v. CommissionerUnited States Tax Court · 1950
- Estate of Depue v. CommissionerUnited States Tax Court · 1949
- Cobb v. CommissionerUnited States Tax Court · 1949
- Kuzmick v. CommissionerUnited States Tax Court · 1948
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