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in support of an issue of fact as to which a party has the burden
of proof and which has not been conceded by such party's adversary,
may be ground for dismissal or for determination of the affected
issue against that party.” Petitioner did not introduce any
evidence to support the allegations raised in the petitions.
Petitioner's continued refusal to bring forward any evidence to
support its position in docket Nos. 24986-97 and 24987-97 leads us
to conclude that such evidence does not exist. Petitioner has
failed to overcome inferences to be drawn from the proven facts or
the presumptive correctness of respondent's determination.
In sum, with respect to docket Nos. 24986-97 and 24987-97, we
will (1) deny petitioner’s motions to dismiss for lack of
jurisdiction, and (2) grant respondent’s motions to dismiss for
failure to properly prosecute.
Whether David Is Personally Liable for Taxes and Additions to Tax
Arising From the Estate of Sloan
We now consider whether David (as the executor and fiduciary
of Sloan’s estate) is personally liable (pursuant to 31 U.S.C.
section 3713(b)) for Federal estate and income taxes, and additions
to tax, owed by the estate.
Section 6901 provides for assessment, payment, and collection
of a fiduciary’s liability under 31 U.S.C. section 3713(b). See
sec. 6901(a)(1)(B). A fiduciary is defined as a personal
representative, administrator, or any other person acting in a
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