try this:

CREATE TABLE MyTable (MyId INT IDENTITY (1,1),

MyCity NVARCHAR(50))

BEGIN TRANSACTION OuterTran

INSERT INTO MyTable VALUES ('Boston')

BEGIN TRANSACTION InnerTran

INSERT INTO MyTable VALUES ('London')

ROLLBACK TRAN

BEGIN TRANSACTION InnerTran

INSERT INTO MyTable VALUES ('paris')

IF (@@TRANCOUNT = 0)

BEGIN

PRINT 'All transactions were rolled back'

END

ELSE

BEGIN

PRINT 'Outer transaction is still open....rolling back...'

ROLLBACK TRANSACTION OuterTran

END

Message:

(1 row(s) affected)

(1 row(s) affected)

(1 row(s) affected)

Outer transaction is still open....rolling back...

Msg 6401, Level 16, State 1, Line 23

Cannot roll back OuterTran. No transaction or savepoint of that name was found.

It will be the else loop case.