# Associated Partnership I, Inc. v. Huddleston

> Tennessee Supreme Court · October 17, 1994 · 889 S.W.2d 190

URL: https://www.frixlaw.com/law-library/cases/9662155

## Case

- **Full name:** ASSOCIATED PARTNERSHIP I, INC., Plaintiff-Appellant, v. Joe B. HUDDLESTON, Commissioner of Revenue, State of Tennessee, Defendant-Appellee
- **Court:** Tennessee Supreme Court
- **Decided:** October 17, 1994
- **Citations:** 889 S.W.2d 190; 1994 Tenn. LEXIS 306
- **Precedential status:** Published
- **Opinion:** On rehearing
- **Judges:** Anderson, Birch, Drowota, O'Brien, Reid
- **Cited by:** 9 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/9662155

## How later opinions describe it (automated extraction)

- holding that liquidation of a partnership did not produce business income, but stating in dicta that "no significance is attached to the fact that a transaction involves a liquidation" under the functional test

## Opinion text

*206
ORDER ON PETITION FOR REHEARING
PER CURIAM.
The Appellee, Commissioner of Revenue of the State of Tennessee, has filed a petition for rehearing in this cause, which the Court has considered and concludes should be denied.
It is so ORDERED.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9662155. Public record. Not legal advice.