Langhoff v. Marr

BISHOP, Judge.

In this case we will decide whether a professional association of lawyers, at the time of termination, should be treated as a corporation or as a partnership. It will be upon our disposition of this issue that the distribution of the assets of the professional association will depend.

Stephen D. Langhoff (Langhoff), appellant, terminated a successful law partnership, Smith and Langhoff (S. & L.) with Parker Smith, and entered what was to be a short-lived, unsuccessful relationship with Michael E. Marr, P.C. (Marr), appellee, and Richard Bennett (Bennett) in a professional service…