Court of Appeals for the Tenth Circuit February 10, 1986, 83-1968 (Allen F. Kenfield v. United States)

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.