Facts
The case concerns the question of whether a liquidation gain of CHF 801,101.-- is to be qualified as contributory earned income of the appellant D.S. D.S. was an unlimited liability partner of a general partnership, from the sale of a property of which this share of the profit accrued to him.
The Compensation Fund of the Wholesale Trade had calculated the contributory income for the years 1972 and 1973 on the basis of the military tax return and issued corresponding contribution decrees. D.S. filed a complaint against the inclusion of the real estate gain in the contributory income, but his complaint was dismissed by the High Court of the Canton of Aargau.
Considerations
The Federal Insurance Court states that while the Compensation Funds are generally bound by the information provided by the tax authorities on the relevant earned income, they can independently assess whether a capital income reported by the tax authorities is to be qualified as earned income without being bound by the tax return.
The Court finds that the lower instance has not sufficiently clarified the relevant facts. In particular, it has not examined whether the appellant was actually a partner of the real estate general partnership at the time of the property sale, which would be a…