Blake Rubin was quoted in the January 8 issue of Tax Notes in an article about how section 1001 lacks a definition of recourse or nonrecourse debt, so such a classification can be based on state law, according to practitioners at a January 7 District of Columbia Bar luncheon on classification of partnership liabilities. "That was the thinking that we had all signed onto until we read this case," said Mr. Rubin, referring to Great Plains Gasification Associates et al. v. Commissioner, T.C. Memo. 2006-276, No. 10578-01 (Dec. 27, 2006).