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title in herself and the residue of her dominion and control over
the Weinstock Residence terminated. Thus, we find that decedent
made gifts of one-ninth of her interest in the Weinstock
Residence to each of her three children in 1984, 1985, and 1986.
Respondent pleads, by amendment to the answer, that if this
Court should find that decedent did not make a gift with a value
of $90,000 in 1984, that decedent made a gift of $90,000 in "some
later year." This pleading is a new matter; thus, the burden of
proof is upon respondent. Rule 142(a).
The issue is whether the $90,000 that decedent transferred
to her children after they quitclaimed their interests in the
Weinstock Residence to the Carolyn Trust was in consideration of
the conveyance, or if it was a gratuitous transfer without
consideration.
Respondent was unable to introduce evidence of exactly when
decedent transferred $90,000 to her three children; however,
respondent did submit into evidence two letters he received from
petitioner's attorney which state that "[Decedent] repurchased
the house in 1987 from her children for $90,000 in order to
satisfy the purchasers of that part of the property." In
addition, Jack testified at trial that decedent borrowed $120,000
and gave each of the children-transferees $30,000 shortly after
they transferred their interests in the Weinstock Residence to
the Carolyn Trust.
The evidence submitted by respondent does not support the
determination; thus, respondent has failed to meet his burden of
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