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1987 and 1988, and do not contain any entry on the lines
provided for "partner's share of liabilities". Petitioner
testified that his share of partnership liability exceeded
the negative balance of his capital account by more than
the amount of the loss deducted for 1987 and 1988.
However, the record contains no documentary evidence to
substantiate that testimony.
Petitioner was a general partner in the Dondi
Presidents' Partnership II, a partnership formed to acquire
and eventually resell 10 condominium units in Oceanside,
California. He held a 10-percent interest in the
partnership in 1987 and 1988. He claims that, in addition
to other debts of the partnership for which he had no
liability, the partnership borrowed $350,000 from Paris
Savings in Paris, Texas, and he "had full liability" for
that debt. Petitioner also testified that Paris Savings
eventually obtained a judgment against him with respect to
that debt in the amount of $306,690.87. Petitioners did
not introduce the judgment into evidence, and the record
does not state the date of that judgment. We note that the
Schedule K-1 issued to petitioner by Dondi Presidents'
Partnership II for 1987 shows that petitioner's share of
"nonrecourse" liabilities was $65,700 and his share of
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