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KUNEY v. UNITED STATES

No. 72-2622.

524 F.2d 795 (1975)

Max J. KUNEY, Jr., and Constance F. Kuney, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

October 2, 1975.

Attorney(s) appearing for the Case

Gary C. Randall (argued), of Lukins, Myers, Annis, Seelye, Bastine & Randall, Spokane, Wash., for plaintiffs-appellants.

Murray S. Horwitz, Atty., Dept. of Justice (argued), Washington, D.C., for defendant-appellee.

Before LUMBARD, MERRILL and WRIGHT, Circuit Judges.

OPINION

MERRILL, Circuit Judge:

This is the third occasion on which we have considered the Kuney family partnership, the trusts created of partnership interests1 and the tax consequences of the manner in which a division of income has thus been accomplished.

Section 704(e)(1) of the Internal Revenue Code of 1954, 26 U.S.C. § 704(e)(1), dealing with family partnerships, recognizes that a partnership interest can,...

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