Burnet v. Leininger

delivered; the opinion of the Court.

The respondent sought a redetermination of deficiencies in income taxes for the years 1920 to 1923. The question related to the income earned on respondent’s share in a partnership known as the Eagle Laundry Company, doing business in Cleveland, Ohio. By virtue of an agreement made with his wife, respondent insisted that she was ‘ a full equal partner with him in his interest in the partnership ’, and that each-, should return and pay tax upon one-half of the income attributable to that interest. The Commissioner determined that respondent was taxable upon…