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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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