Businesses are often operated jointly by husbands and wives, but all earnings for
self-employment purposes may have been reported by only one spouse, frequently the
husband. Partnership determinations in these instances are complicated because that
certain outward signs of the husband and wife relationship are similar to the indications
of a partnership. Spouses may have jointly operated a business without considering
themselves partners because they did not operate under a written partnership agreement.
This does not preclude a finding of partnership for Social Security purposes.