- 12 - that section 301.6231(a)(12)-1T(a), Temporary Proced. & Admin. Regs., 52 Fed. Reg. 6793 (Mar. 5, 1987), supersedes that rule by providing that, with certain narrow exceptions, spouses holding a joint interest are to be treated as two distinct partners.7 We concluded our analysis as follows: 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 inapplicable. [Dubin v. Commissioner, supra at 334.] Because the taxpayer was unaffected by the conversion of her husband's partnership items we held the notice of deficiency issued to the taxpayer to be invalid. We recognize that Dubin v. Commissioner, supra, involved a joint partnership interest arising under community property law, thereby implicating different statutory and regulatory provisions than those here at issue. However, we see no meaningful distinction between the provisions applicable to a spouse whose partner status derives from community property principles (viz, a joint partnership interest) and a spouse who is deemed a partner 7 Our decision in Dubin v. Commissioner, 99 T.C. 325, 333-334 (1992), reflected our interpretation that, for purposes of the bankruptcy rule, the term "person" as used in sec. 6231(a)(12) is synonymous with the term "partner" in sec. 301.6231(a)(12)-1T(a), Temporary Proced. & Admin. Regs., 52 Fed. Reg. 6793 (Mar. 5, 1987).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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