Starting a debt arrangement interrupts the limitation period for a commanditee's tax liability towards the general partner.

The Supreme Court ruled that initiating a debt arrangement interrupts the limitation period for tax debts owed by a general partner of a limited partnership. The plaintiff argued that the debt arrangement halted the statute of limitations, while the tax authority contended otherwise. The court held that the procedural act of starting the arrangement legally interrupts the time limit for enforcement against the individual partner.