Estate of Irene H. Govern, Deceased, Revocable Trust of Charles S. Govern, Sr., Transferee, June G. Hall, Trustee and Transferee, June G. Hall, Transferee of Transferee, Muriel McNulty, Transferee o - Page 9

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          in applicable State law.  Commissioner v. Stern, 357 U.S. 39, 45            
          (1958) (interpreting section 311 of the Internal Revenue Code of            
          1954, a predecessor to section 6901).  However, section 6901(h)             
          defines the term "transferee" to include a "donee, heir, legatee,           
          devisee, and distributee, and with respect to estate taxes, also            
          includes any person who, under section 6324(a)(2), is personally            
          liable for any part of such tax."  Sec. 6901(h); sec. 301.6901-             
          1(b), Proced. & Admin. Regs.  The Commissioner has the burden of            
          proving the elements necessary to establish a taxpayer's                    
          liability as a transferee of property of a decedent's estate, but           
          the Commissioner does not have the burden to establish the amount           
          of the liability of the transferor.  Sec. 6902(a);4 Rule 142(d).            
          If the Commissioner meets the burden of proof, the transferee is            
          liable for the transferor's estate tax to the extent of the value           
          of the assets transferred.                                                  
               Respondent has conceded that petitioner is not a "donee,               
          heir, devisee, [or] distributee" of decedent or decedent's                  
          estate, and all the assets of decedent's estate ultimately were             
          transferred and distributed to Charles L. Govern II, decedent's             
          son.  Accordingly, to successfully assert transferee liability              

               4SEC. 6902.  PROVISIONS OF SPECIAL APPLICATION TO                      
                        TRANSFEREES.                                                 
                    (a) Burden of Proof.--In proceedings before the                   
               Tax Court the burden of proof shall be upon the                        
               Secretary to show that a petitioner is liable as a                     
               transferee of property of a taxpayer, but not to show                  
               the taxpayer was liable for the tax.                                   




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