54) Smith’s Shoes is a failed business enterprise, with debts of $10 million. Steve Smith has an
ownership stake in Smith’s shoes. Which of the following statements INCORRECTLY
characterizes Steve Smith’s legal liability for the debts of Smith’s Shoes, depending on the firm’s
type of business organization?
A) If Smith’s Shoes is a proprietorship, then Steve Smith is fully liable for the entire $10 million
in debt of the failed shoe store.
B) If Steve Smith is a partner in Smith’s Shoes, then his legal liability for the debts of Smith
Shoes is $10 million divided by the number of partners.
C) If Smith’s Shoes is a corporation in which Steve Smith is a stockholder, then Steve Smith
does not need to use any of his wealth to pay the debt because the company has limited liability.
D) None of the above statements is incorrect.
55) The profits of a partnership are
A) taxed as personal income.
B) subject to a corporate tax.
C) taxed as capital gains indexed for inflation.
D) exempt from taxation.
56) An advantage of a partnership over a corporation is that
A) a partnership’s profits are taxed only once, while retained profits of a corporation are taxed
twice.
B) a partnership’s owners usually have limited liability, while the entire wealth of owners of a
corporation is at risk.
C) a partnership has a perpetual life, while a corporation dies with its owners.
D) a partnership’s cost of capital is low relative to that of a corporation.
57) A corporation is a firm owned by
A) two or more owners who have unlimited liability.
B) a single owner who has unlimited liability.
C) at least 20 stockholders who have partially limited liability.
D) stockholders who have limited liability.