1. Home
  2. Browse Decisions
  3. F.2d
  4. 457 F.2d
  5. 457 F.2d 1022 (1972)
 

THRONDSON v. C. I. R.

Nos. 24342, 24408 and 24423.

457 F.2d 1022 (1972)

Albert H. and Doris G. THRONDSON, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Albert H. and Doris G. THRONDSON, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. J. Leonard SCHMITZ and Alice Schmitz, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

March 28, 1972.

Attorney(s) appearing for the Case

Michael Traynor (argued), Cooley, Godward, Castro, Huddleson & Tatum, San Francisco, Cal., for petitioners-appellants-appellees.

Stephen J. Schwartz (argued), Peter J. Donnici (argued), Richard Saveri, San Francisco, Cal., Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, William Massar, Bennet N. Hollander, Richard M. Han, Acting Chief Counsel, INS, Washington, D. C., for respondent-appellee-appellant.

Before MERRILL, KOELSCH and HUFSTEDLER, Circuit Judges.

MERRILL, Circuit Judge:

In these consolidated petitions for review of a decision of the Tax Court, 51 T.C. 306 (1968), the question presented is whether certain payments made in settlement of the dissolution of a partnership should be allocated to goodwill or to a covenant not to compete.

Throndson and Schmitz were partners in the practice of dentistry, both in San Francisco and in San Rafael, California. In 1962 they agreed...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases