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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