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against petitioner, respondent must prove that petitioner is a
"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.
Section 6324(a)(2) provides in pertinent part:
(2) Liability of transferees and others.-- If the
estate tax imposed by chapter 11 is not paid when due,
then the spouse, transferee, trustee * * * , surviving
tenant, person in possession of the property by reason
of the exercise, nonexercise, or release of a power of
appointment, or beneficiary, who receives, or has on
the date of the decedent's death, property included in
the gross estate under sections 2034 to 2042,
inclusive, to the extent of the value, at the time of
the decedent's death, of such property, shall be
personally liable for such tax. * * * [Emphasis
added.]
Petitioner makes the following arguments why section
6324(a)(2) does not impose personal liability upon her: (1)
Petitioner asserts that the question of whether she "had"
property for purposes of section 6324(a)(2) is properly a
question of State law; (2) petitioner contends that she is not a
transferee because upon decedent's death, the Marital Trust
property passed "free and clear" of such trust; (3) petitioner
maintains that because the Minnesota Court of Appeals in Govern
v. Hall, 430 N.W.2d 874, 877 (Minn. Ct. App. 1988), held that the
Marital Trust "terminated" upon decedent's death, she was never a
person in possession of property included in decedent's estate;
and (4) petitioner claims that because she was bound to
distribute the trust assets according to the Marital Trust
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