Estate of Jose Martinez, Deceased, Patrick G. Martinez, Personal Representative - Page 1

                                 T.C. Memo. 2004-150                                  

                               UNITED STATES TAX COURT                                

                         ESTATE OF JOSE MARTINEZ, DECEASED,                           
             PATRICK G. MARTINEZ, PERSONAL REPRESENTATIVE, Petitioner v.              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 6641-02.             Filed June 22, 2004.                   

               Robert B. Scarlett, for petitioner.                                    
               Bradley C. Plovan, for respondent.                                     

                                 MEMORANDUM OPINION                                   

               THORNTON, Judge:  Mr. Jose Martinez (decedent) was a general           
          partner in a partnership.  Decedent personally guaranteed certain           
          of the partnership’s debts.  After the partnership filed for                
          bankruptcy under chapter 11, the bankruptcy court discharged                
          decedent’s personal liability with respect to the partnership’s             
          debts and decedent’s personal guaranty thereof.  The issue for              

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