In a DAO, members act as peers, contributing capital, proposing and working on projects and making decisions as a group.

在 DAO 中，成员充当同行，贡献资金，提出项目并参与项目，并作为一个团队做出决策。

Commissioner v. Culbertson, the court ruled that intent to contribute capital or labor sometime in the future is insufficient to make someone a partner in a business for tax purposes.

在专员诉卡尔伯特森案中，法院裁定，出于税收目的，在未来某个时候贡献资本或劳动力的意图不足以使某人成为企业的合伙人。