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KENFIELD v. UNITED STATES

No. 83-1968.

783 F.2d 966 (1986)

Allen F. KENFIELD, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

February 10, 1986.

Attorney(s) appearing for the Case

Laurie A. Snyder, Atty., Tax Div. (Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup and Gilbert S. Rothenberg, Attys., Tax Div., with her on brief, Robert N. Miller, U.S. Atty., Denver, Colo., of counsel), Washington, D.C., for defendant-appellant.

Frank M. Cavanaugh, Evergreen, Colo., for plaintiff-appellee.

Before HOLLOWAY, Chief Judge, LOGAN, Circuit Judge, and SEAY, District Judge.

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...

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