Legal Opinion
Kyne v. United States
District Court, W.D. Kentucky
Decided August 21, 1958No. Civil Action No. 3485PublishedCited by 7 opinions
1Opinion of the Court
SHELBOURNE, Chief Judge.
Findings of Fact and Conclusions of Law
1. Charles M. Kyne, the taxpayer, and Frank J. Shippen formed a partnership styled The Alabama Poplar Company on January 1, 1946, for the purpose of buying and selling lumber. The partnership office was located in Camp Hill, Alabama and Shippen was the managing partner.
2. On or about December 22, 1953, Shippen proposed to the taxpayer that *55the partnership be dissolved as of December 31, 1953. The partners agreed to dissolve with the understanding that Shippen would continue buying and selling lumber for his own account under the…
2Cases cited14 opinions
- Eckert v. BurnetSupreme Court of the United States · 1931
- Lewellyn v. Electric Reduction Co.Supreme Court of the United States · 1927
- Bercaw v. CommissionerCourt of Appeals for the Fourth Circuit · 1948
- Gilman v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1931
- Knapp v. First Nat. Bank & Trust Co. of Oklahoma CityCourt of Appeals for the Tenth Circuit · 1946
9 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Arrigoni v. CommissionerUnited States Tax Court · 1980
- Kugel v. RyanCourt of Appeals for the Second Circuit · 1961
- Kugel v. RyanCourt of Appeals for the Second Circuit · 1961
- Curran v. CommissionerUnited States Tax Court · 1984
- Turner v. CommissionerUnited States Tax Court · 1960
2 more not listed; retrieve them via the Exa API.