Before going on to find that a farmer and his wife were not a partnership in light of the fact that the property and the bank accounts were not put into their joint names until after some of the taxation years in question, the fact that the wife's share of revenues appeared to have been randomly determined and not truly calculated on the basis of the net returns from their businesses, and the lack of evidence that they operated vis-à-vis third persons as partners entitled to bind the partnership, Strayer J. stated (pp. 5157-5158):
"While the fact that the alleged partners are also married should not automatically exclude the existence of a business partnership between them, one must take care to see if the conduct allegedly establishing the partnership is not simply attributable to the fact of the marriage relationship."