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genuine issue as to any material fact and that a decision may be
rendered as a matter of law." Rule 121(b); Sundstrand Corp. v.
Commissioner, 98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th
Cir. 1994); Zaentz v. Commissioner, 90 T.C. 753, 754 (1988);
Naftel v. Commissioner, 85 T.C. 527, 529 (1985). The moving
party bears the burden of proving that there is no genuine issue
of material fact, and factual inferences will be read in a manner
most favorable to the party opposing summary judgment. Dahlstrom
v. Commissioner, 85 T.C. 812, 821 (1985); Jacklin v.
Commissioner, 79 T.C. 340, 344 (1982).
The Federal estate tax imposes a tax on the transfer of the
taxable estate of every decedent who is a citizen or resident of
the United States. Sec. 2001; United States Trust Co. v.
Helvering, 307 U.S. 57, 60 (1939). Section 2051 defines the
taxable estate as the gross estate less deductions. Section 2031
provides that the gross estate generally comprises all of the
decedent's property, real or personal, tangible or intangible,
wherever situated.
Section 2033 states in very broad terms: "The value of the
gross estate shall include the value of all property to the
extent of the interest therein of the decedent at the time of his
death." For property to be included in the gross estate pursuant
to section 2033, the decedent must have a beneficial interest in
the property. Sec. 20.2033-1(a), Estate Tax Regs. Thus, the
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