United States Eighth Circuit
ESTATE OF BALLANTYNE v. COMM'R OF INTERNAL REVENUE, 02-3978
Tax court's determinations that 1994 grain sales were a partnership asset, that both partners owned a fifty-percent interest in the partnership, and that each had equal distributive shares of the partnership gain, were not clearly erroneous.
Appellate Information
- Decided 08/07/2003
- Published 08/07/2003
Judges
- BEAM, Circuit Judge., Before WOLLMAN, MAGILL, and BEAM, Circuit Judges.
Court
- United States Eighth Circuit
Counsel
- For Appellant:
- Kevin P. Kennedy, San Antonio, TX, argued, for appellant.
- For Appellees:
- Randolph L. Hutter, Washington, DC, argued, for appellee.