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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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