In 1935 S joined her brother, B, in purchasing farm land, which B operated and managed. In 1942, S left the city, where she had held a job for many years, in order to join B on the farm.

B continued to operate and manage the farm, while B performed household duties.

It was held that S was not a partner in the farm business and that, therefore, no part of the income from operating the farm was includible as her net earnings from self employment for social security purposes.

See Social Security Ruling (SSR) 61-29.

This material should not be construed as legal advice for any particular fact situation, but is intended for general informational purposes only. For advice specific to any individual situation, an experienced attorney should be contacted