Ralph J. and Joan B. Mirarchi - Page 1

                                 T.C. Memo. 2004-148                                  

                               UNITED STATES TAX COURT                                

                    RALPH J. AND JOAN B. MIRARCHI, Petitioners v.                     
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 6638-02.             Filed June 22, 2004.                   

               William M. Davidow, Jr., for petitioners.                              
               Bradley C. Plovan, for respondent.                                     

                                 MEMORANDUM OPINION                                   

               THORNTON, Judge:  Petitioner husband (petitioner) was a                
          general partner in a partnership.  Petitioner personally                    
          guaranteed certain of the partnership’s debts.  After the                   
          partnership filed for bankruptcy under chapter 11, the bankruptcy           
          court discharged petitioner’s personal liability with respect to            
          the partnership’s debts and petitioner’s personal guaranty                  

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