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...
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