Estate of Depue v. Commissioner

OPINION.

HaRLan, Judge:

The above findings of fact would seem to dispose of the question of law without much discussion.

The Supreme Court of the United States, in Commissioner v. Tower, 327 U. S. 280, stated that important elements to be considered in determining whether a husband-wife partnership was valid for income tax purposes were the origin of the partnership capital, the contribution to the control and management of the business by the husband and wife, the performing of vital services by the partners, and a combination of all of the above factors,.together with all other surrounding…