Cohen v. District Unemployment Compensation Board

“Cohen’s,” a firm engaged in the picture and framing business, formerly had four partners. Harry L. Cohen, Albert Cohen, and David G. Freedman each owned a % interest and Rose Cohen owned Vi. In 1943 each of the three men gave his wife half his interest. Thereafter the four former partners owned ¥t (¥i each) and the three new partners % Qfy each). A new partnership agreement. provided that the three men should have entire supervision and management of the several departments of the business and their wives should engage in “the sale of merchandise, and such other duties as they may be called…