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Estate of Martinez v. Commissioner

Docket No. 6641-02.

87 T.C.M. 1428 (2004)

T.C. Memo. 2004-150

Estate of Jose Martinez, Deceased, Patrick G. Martinez, Personal Representative v. Commissioner.

United States Tax Court.

June 22, 2004.

Attorney(s) appearing for the Case

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 decision is whether the resulting discharge of indebtedness income...

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