# Kast v. Commissioner > United States Tax Court · June 29, 1982 · 78 T.C. 1154 URL: https://www.frixlaw.com/law-library/cases/4484600 ## Case - **Full name:** Francis X. Kast and Anne E. Kast, 1 v. Commissioner of Internal Revenue - **Court:** United States Tax Court - **Decided:** June 29, 1982 - **Citations:** 78 T.C. 1154; 78 T.C. No. 81; 1982 U.S. Tax Ct. LEXIS 72 - **Precedential status:** Published - **Opinion:** Dissent by Whitaker - **Judges:** Whitaker - **Cited by:** 5 later opinions in the Frix Law Library ## Citator (automated) - No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases. - Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4484600 ## How later opinions describe it (automated extraction) - holding that partners may effect a disposition of their interests either through sale or liquidation ## Opinion text 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. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4484600. Public record. Not legal advice.