Supreme Court of the United States
Lusthaus v. Commissioner of Internal Revenue
February 25, 1946327 U.S. 293
Summary
The Court affirmed the judgment against the taxpayer, holding that the purported husband-wife partnership was not genuine for federal income-tax purposes. The evidence supported the finding that the wife acquired no separate economic interest because the transaction returned the contributed funds to the husband while he retained control of the business. Justice Reed, dissenting, would have treated the wife's property interest and resulting partnership income as genuine and would have reversed.
Holding
- Whether the purported husband-wife partnership should be recognized for federal income-tax purposes.. The purported partnership was not genuine for federal income-tax purposes, and the wife's alleged interest did not change the petitioner's economic interest in the business.
Docket 263
Cited authorities
- 26 U.S.C. § 182
- 26 U.S.C. § 182
- 26 U.S.C. § 3797
- 26 U.S.C. §§ 181
Cited by
- Benson v. Commissioner of Internal Revenue
- Allen v. Knott
- Marie A. Dolan v. Commissioner of Internal Revenue
- American Home Assurance Company, Plaintiff, Appellee v. Agm Marine Contractors, Inc., Defendant, Appellant
- Rullan v. Buscaglia
- Xerox Corporation v. United States
- R. F. Odle v. Commissioner of Internal Revenue
- Clifford R. Allen, Jr. v. Commissioner of Internal Revenue