Opinion

Kast v. Commissioner

  • 78 T.C. 1154
  • 78 T.C. No. 81
  • 1982 U.S. Tax Ct. LEXIS 72
Court
United States Tax Court
Filed
Jun 29, 1982
Status
Published
Author
Whitaker
On the bench
Whitaker
Cited by
5 cases
Authority
More cited than 10.4%

holding that partners may effect a disposition of their interests either through sale or liquidation

How later courts described this case

  • holding that partners may effect a disposition of their interests either through sale or liquidation

Written by the judges who cited it.

The opinion

Whitaker, J., dissenting: For the reasons and upon the rationale stated by the Court of Appeals for the Ninth Circuit in Brown v. United States, 427 F.2d 57 (9th Cir. 1970), I dissent.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

A word about cookies

We need a few to keep you signed in and the library working. The rest help us see which pages people use and where they get stuck. They stay off unless you say yes.