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interest in the property. There are no deeds transferring the
Cameron and San Patricio Counties property to the trust and
partnership. Thus, the only way interests in those properties
could reach the partnership is for decedent to have used the
power to consume to convey all of Mrs. Reichardt’s interest in
those properties to the partnership.
Decedent transferred his interest in the Nueces and Kleberg
Counties property to the trust and partnership when he signed
deeds on behalf of himself as an individual. Petitioner contends
that the deeds establish that Mrs. Reichardt’s interest in the
Nueces and Kleberg Counties property passed directly from Mrs.
Reichardt’s estate to the trust and therefore is not included in
decedent’s estate under section 2036. We disagree. Mrs.
Reichardt’s interest in the Nueces and Kleberg Counties property
vested in decedent as provided under Texas law. See Tex. Prob.
Code Ann. sec. 37 (West Supp. 1999).
Petitioner contends that decedent’s children gave their
remainder interests in Mrs. Reichardt’s separate property to the
partnership, and thus decedent did not own those interests. We
disagree. Decedent’s children testified vaguely and
unconvincingly about whether they contributed their remainder
interests to the partnership. There is no documentary evidence
that they did so. We believe that they could not have done so
because decedent consumed all of Mrs. Reichardt’s separate
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