Mauldin v. Commissioner
United States Tax Court
Petitioner's wife having contributed no new capital nor furnished any services to established business, held, not a partner therein for tax purposes, the portion of partnership income allocated to her being properly attributed to petitioner.
1Opinion of the Court
OPINION.
OppeR, Judge:
The only question is whether respondent’s refusal for the year 1940 to recognize the wife as a partner in the business conducted for many years by petitioner individually has been shown by the evidence to be unwarranted. Respondent has not determined that there was no partnership, but has given full credence to a newly formed partnership consisting of only petitioner and his son. He has attributed the wife’s alleged fourth share to petitioner, saying:
It is held that the amount of $14,980.28 representing one-fourth of the profits of the partnership, Rock Hill Coca Cola…
2Cases cited4 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Burnet v. LeiningerSupreme Court of the United States · 1932
- United States v. TowerySupreme Court of the United States · 1939
3Cited by23 opinions
- Harris v. CommissionerUnited States Tax Court · 1948
- Akers v. CommissionerUnited States Tax Court · 1946
- Gross v. CommissionerUnited States Tax Court · 1946
- Keenan v. Comm'rUnited States Tax Court · 1945
- Ewing v. CommissionerUnited States Tax Court · 1945
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