Legal Opinion
Allen F. Kenfield v. United States
Court of Appeals for the Tenth Circuit
Decided February 10, 1986No. 83-1968PublishedCited by 22 opinions
1Opinion of the Court
LOGAN, Circuit Judge.
This is a federal income ,tax case. At issue is whether an ex-husband may be taxed on all the income of a partnership interest divided in a Colorado divorce.
Plaintiff Allen Kenfield was a partner in a two-person partnership engaged in land sales. In November 1977, while still a partner, Kenfield was divorced from his wife. The Colorado court granting the divorce held that Kenfield’s partnership interest was marital property, whose value was to be divided between the spouses. See Colo.Rev.Stat. § 14-10-113(3) (1973).
The Colorado court found, however, that the value of the…
2Cases cited15 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- Commissioner v. TowerSupreme Court of the United States · 1946
- Morgan v. CommissionerSupreme Court of the United States · 1940
- United States v. DavisSupreme Court of the United States · 1962
- United States v. BasyeSupreme Court of the United States · 1973
10 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Miller v. CommissionerUnited States Tax Court · 2000
- Federal Land Bank of Wichita v. The Board of County Commissioners of the County of AdamsCourt of Appeals for the Tenth Circuit · 1986
- Yonadi v. CommissionerCourt of Appeals for the Third Circuit · 1994
- Petersen v. Comm'rUnited States Tax Court · 2017
- Cafarelli v. CommissionerUnited States Tax Court · 1994
17 more not listed; retrieve them via the Exa API.