Lorenz v. Commissioner
United States Tax Court
Under the facts a marital partnership between husband and wife is not recognized for income tax purposes.
1Opinion of the Court
OPINION.
Haeeon, Judge:
Partnerships between husband and wife in the conduct of a business which has been conducted previously by the husband as a sole proprietorship must be scrutinized closely with a view to determining whether the partnership is bona fide and is a partnership within the provisions of the revenue act applying to the taxation of partnership income. A partnership itself is not taxable, and the “Individuals carrying on business in partnership shall be liable for income tax only in their individual capacity.” Sec. 181, Internal Revenue Code. The statute contemplates that members…
2Cases cited5 opinions
- Corliss v. BowersSupreme Court of the United States · 1930
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Burnet v. WellsSupreme Court of the United States · 1933
- Meehan v. ValentineSupreme Court of the United States · 1892
- Tower v. CommissionerUnited States Tax Court · 1944
3Cited by36 opinions
- Apt v. BirminghamDistrict Court, N.D. Iowa · 1950
- De Korse v. CommissionerUnited States Tax Court · 1945
- Thorrez v. CommissionerUnited States Tax Court · 1945
- Akers v. CommissionerUnited States Tax Court · 1946
- Scherer v. CommissionerUnited States Tax Court · 1944
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