Estate of Cyril I. Magnin, Deceased, Donald Isaac Magnin, Executor - Page 19

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          142(a); Welch v. Helvering, 290 U.S. 111 (1933).  The                       
          Commissioner bears the burden of proof, however, with respect to            
          "any new matter, increases in deficiency, and affirmative                   
          defenses, pleaded in the answer".  Rule 142(a).  An assertion in            
          an amended answer is treated as a new matter when it either                 
          alters the original deficiency or requires the presentation of              
          different evidence.  Wayne Bolt & Nut Co. v. Commissioner, 93               
          T.C. 500, 507 (1989); Achiro v. Commissioner, 77 T.C. 881, 890              
          (1981).  The assertion of a new theory that merely clarifies or             
          develops the original determination is not a new matter in                  
          respect of which the Commissioner bears the burden of proof.                
          Wayne Bolt & Nut Co. v. Commissioner, supra; Achiro v.                      
          Commissioner, supra; Estate of Jayne v. Commissioner, 61 T.C.               
          744, 748-749 (1974).                                                        
               In her notice of deficiency, respondent determined a                   
          deficiency in petitioner's estate tax of $1,921,528.  The                   
          deficiency was based in large part on respondent's determination            
          that the value of the three trusts created in 1971, in which                
          decedent retained a life interest, was includable in the gross              
          estate.  In the notice, respondent determined that the value                
          includable in the gross estate was $3,789,849, which was                    
          calculated by taking the value of the three trusts at the                   
          appropriate valuation date ($3,833,727), less the value of                  
          consideration received by decedent in connection with the 1951              
          Agreement ($43,878).  As more fully discussed below, section 2043           




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