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Lotto tickets. We find that they conducted this activity
on a regular and consistent basis for more than a year
before March 4, 1989. Thus, based upon all of the facts
and circumstances of this case, we find that the Winklers
in good faith and acting with a business purpose intended
to join together in the present conduct of an enterprise.
See Commissioner v. Culbertson, supra; Luna v. Commis-
sioner, supra.
At trial, respondent emphasized the fact that prior
to the time Mrs. Winkler purchased the winning ticket, the
Winklers did not have a specific agreement as to how they
would divide proceeds. We do not find the absence of such
agreement to be fatal to the existence of a partnership
prior to the time Mrs. Winkler purchased the winning
ticket. As the Supreme Court noted in Culbertson:
If, upon a consideration of all the facts, it
is found that the partners joined together in
good faith to conduct a business, having agreed
that the services or capital to be contributed
presently by each is of such value to the
partnership that the contributor should
participate in the distribution of profits,
that is sufficient. [Commissioner v.
Culbertson, supra at 744-745.]
In the case of a partnership composed of members of
the same family, section 704(e) provides that a person
shall be recognized as a partner if: (1) The partnership
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