Estate of James T. Callaway, Deceased, Elizabeth N. Callaway, Executrix, and Elizabeth N. Callaway - Page 18

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               Because the focus in the bankruptcy rule is limited to                 
               the partner's status as a debtor in bankruptcy, we are                 
               compelled here to look only to petitioner's status,                    
               since she is the only partner before us, and, although                 
               she is a partner, she is not in bankruptcy.                            
               Accordingly, we find the bankruptcy rule to be                         
          Id.  Consistent with our finding that the taxpayer's partnership            
          items had not converted to nonpartnership items in Dubin, we held           
          the notice of deficiency issued to the taxpayer to be invalid.              
               Although the Dubin case involved the status of a taxpayer              
          holding a joint partnership interest with her husband, whereas              
          the instant case concerns the status of a taxpayer who filed a              
          joint return with her husband, who held a separate partnership              
          interest, we see no meaningful distinction between the                      
          controlling statutory and regulatory provisions.  In short, just            
          as the bankruptcy provision at issue in Dubin was found to extend           
          only to the partner/spouse in bankruptcy, the prompt assessment             
          provision at issue in the instant case only extends to the                  
          deceased partner on whose behalf the request for prompt                     
          assessment is filed.                                                        
               Based upon the preceding discussion, we hold that Mrs.                 
          Callaway's Mountain View partnership items did not convert to               
          nonpartnership items at the time that decedent's partnership                
          items converted to nonpartnership items pursuant to section                 
          301.6231(c)-8T, Temporary Proced. & Admin. Regs., 52 Fed. Reg.              
          6794 (Mar. 5, 1987).                                                        

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