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appraiser; Burns admitted in his testimony that he is not. We
accept Goade’s appraisal.
We conclude that the value of the assets (less liabilities)
that decedent transferred to the partnership through the trust is
$1,634,654. This value is included in decedent’s estate under
section 2036(a).
To reflect the foregoing and concessions of the parties,
Decision will be entered
under Rule 155.
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