Doll v. Commissioner
United States Tax Court
1. Prior to December 15, 1932, the petitioner was engaged as a sole proprietor in the business of selling shoes on a commission basis. On December 15, 1932, the petitioner and his wife signed a writing wherein they purported to enter into a partnership for the conduct of the business, with the petitioner to have the management of the business to do as he should see fit.
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1. Prior to December 15, 1932, the petitioner was engaged as a sole proprietor in the business of selling shoes on a commission basis. On December 15, 1932, the petitioner and his wife signed a writing wherein they purported to enter into a partnership for the conduct of the business, with the petitioner to have the management of the business to do as he should see fit. Thereafter the business was conducted in much the same manner as before, with the wife as a salaried employee and the petitioner reporting in his income tax returns the entire profit from the business. After the income for…
1Opinion of the Court
OPINION.
TURNER, Judge:
It is contended by the petitioner that a partnership evidenced by the writing of December 15, 1932. was formed on that date, that under that agreement he and his wife became equal partners, and that thereafter all of the income from his shoe-selling activities was partnership income and not his individual income, as the respondent has determined.
The business here under consideration is that of selling shoes “on strictly commission basis” and the petitioner not only does not claim otherwise, but concedes that prior to December 15. 1932, the business and the income…
2Cases cited3 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Freuler v. HelveringSupreme Court of the United States · 1934
- Masterson v. CommissionerUnited States Tax Court · 1942
3Cited by4 opinions
- Lois J. Newman (Formerly Lois J. Senderman) v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- De Korse v. CommissionerUnited States Tax Court · 1945
- Doll v. CommissionerUnited States Tax Court · 1943
- Weizer v. CommissionerUnited States Tax Court · 1947