Carnie-Goudie Mfg. Co. v. Commissioner

Tkammell,

dissenting: In my opinion, the evidence shows that the general retail store was in fact not a partnership. It may well be that under the facts the individuals could in a proper case have been held liable as partners, but this fact is not material. They must have been so in fact if the tax liability is to be determined on that basis. In my opinion, the evidence shows that in fact the individuals did not operate as a separate business.