Identify the tax issue or issues suggested by the following situations, and state each issue in the form of a question.
Mr. and Mrs. Keck are in the highest marginal tax bracket. Their son, a first-year college student, earns minimal income from his summer job, and his marginal tax rate is 10 percent. Mr. and Mrs. Keck are considering making their son an equal owner in a family business that generates over $200,000 taxable income each year. They believe that every dollar of income shifted to their son will save more than 25 cents of tax for the family.