Business 8th Edition by Marianne Jennings

تمرين 4

Until his death in 1980, Cody Morton, husband of Dormilee Morton, operated a construction business from his home in Salem, Missouri. Upon Mr. Morton's intestate death, Mrs. Morton succeeded to her husband's ownership interest in the business, including ownership of supplies, material, and construction equipment. Steve Morton, their son, took over the operation and management of the construction company with Mrs. Morton contributing the capital assets of business, which consisted of the construction equipment.
From time to time, Mrs. Morton signed bank notes and supporting documents granting security interests in the equipment, designating the borrower as "Dormilee Morton and Steven Morton d\b\a Morton Construction Company." In addition, she also provided funds for the operation of the business. The telephone for the business was situated in Mrs. Morton's home, where she also received the business's mail.
Between 1980 and 1984, Morton Construction Company employed laborers and other persons to construct commercial and residential buildings and was required to withhold federal income and Federal Insurance Contributions Act (FICA) taxes from wages paid to its employees. For the taxable quarters between 1980 and 1984, quarterly federal tax returns and an annual federal unemployment tax return for Morton Construction Company were filed with the IRS in the names of Dormilee Morton and Steven D. Morton, partners, by Steven D. Morton.
As a result of business conditions and difficulties, Morton Construction Company failed to make the required deposits of federal withholding and FICA taxes or otherwise pay the amounts of these taxes to the United States.
The IRS imposed assessments against Dormilee Morton, Steven Morton, and Morton Construction for $44,460.52. Tax liens were filed.
Mrs. Morton asserts that she should not be liable for taxes as she was not a general partner in the business but, at most, a limited partner. In support of this contention, she cites Steven Morton's notation on the appropriate tax forms that Morton Construction Company was a limited partnership and he was the general partner.
Is Mrs. Morton correct? Is she a limited partner? Is she personally liable for the wage taxes? [ United States v Morton, 682 F. Supp. 999 (E.D. Mo. 1988)]