United States v. Arthur R. Kintner and Alyce Kintner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that an “association” under state law could also be treated as a corporation for purposes of the Code because the Code may be more expansive than cate- gories enumerated under state law
• former partners given credit for past service with the partnership for purposes of the 3-year eligibility requirement for participation in the association’s plan
• former partners given credit for past 16 service with the partnership for purposes of the 3-year eligibility requirement for participation in the association's plan
• former partners given credit for past service with the partnership for purposes of the 3-year eligibility requirement for participation in the association's plan

Source: CourtListener parenthetical corpus (CC0).