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In any event, we do not accept petitioner's assertion
that the order of the California probate court is "a
decision of a local court upon the merits in an adversary
proceeding following a genuine and active contest." Sec.
20.2056(e)-2(d)(2), Estate Tax Regs. To the contrary, the
record of the hearing before the probate court shows that
the court granted Mrs. Rapp's petition after ascertaining
the opinion of the guardian ad litem that his clients "will
not be adversely affected by this petition" and determining
that no objection had been filed to the petition. No
witnesses were called to testify, and no documents were
introduced into evidence. We find nothing in the record of
this case to show that the probate court "passed upon the
facts upon which deductibility of the property interests
depends." Sec. 20.2056(e)-2(d)(2), Estate Tax Regs.
Rather, the order of the probate court appears to have been
"rendered by consent" such that it "will not necessarily
be accepted as a bona fide evaluation of the rights of the
spouse." Sec. 20.2056(e)-2(d)(2), Estate Tax Regs. Thus,
we reject petitioner's assertion that the order of the
probate court must be presumed to be a bona fide
recognition of Mrs. Rapp's enforceable rights under
California law. We proceed to review California law
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