wife as partner
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 327 U.S. 280 - Commissioner v. Tower · 1946Most cited · 2,106 citing opinions
If she either invests capital originating with her or substantially contributes to the control and management of the business, or otherwise performs vital additional services, or does all of these things she may be a partner as contemplated by 26 U.S.C. §§ 181, 182.