Ewing v. Commissioner
United States Tax Court
The profits for 1940 of a business of buying and selling and renting road building and construction equipment which petitioner organized in 1932 and continued to manage and control up to and during 1940, held, taxable to him individually and not one-half to him and one-half to his wife, with whom he claims to have formed a business partnership in January 1940.
1Opinion of the Court
OPINION*.
Smith, Judge:
Our principal question in this proceeding is whether petitioner and his wife were engaged in 1940 in conducting a bona fide partnership business, within the meaning of the Internal Revenue Code, of buying and selling and renting road building and construction equipment under the name of Fred W. Ewing & Co. The respondent has determined that there was never any bona fide business partnership between petitioner and his wife and that all of the income of the business is taxable to petitioner individually.
We agree with the respondent’s determination. The business in question…
2Cases cited3 opinions
- Burnet v. LeiningerSupreme Court of the United States · 1932
- Mauldin v. CommissionerUnited States Tax Court · 1945
- Greenberg v. CommissionerUnited States Tax Court · 1945
3Cited by1 opinion
- Ewing v. CommissionerUnited States Tax Court · 1945