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gross estate by the value of a life estate in the aggregate 24-
percent interest of her homestead property (parcel 3) that
decedent gave to her children. Respondent asserts that the value
of that interest is properly includable in decedent's gross
estate pursuant to section 2036(a) because she retained a life
estate in that interest.5 Petitioner does not dispute
respondent's valuation of the purported life estate but contends
that decedent retained no such interest in her homestead
property. Petitioner bears the burden of proof. See Rule
142(a); Welch v. Helvering, 290 U.S. 111 (1933).
In support of its contention that decedent retained no life
estate in the children's partial interests, petitioner points out
5The pertinent part of sec. 2036 provides:
SEC. 2036. TRANSFERS WITH RETAINED LIFE ESTATE.
(a) General Rule.--The value of the gross estate
shall include the value of all property to the extent
of any interest therein of which the decedent has at
any time made a transfer (except in case of a bona fide
sale * * *), by trust or otherwise, under which he has
retained for his life or for any period not
ascertainable without reference to his death or for any
period which does not in fact end before his death--
(1) the possession or enjoyment of, or
the right to the income from, the property,
or
(2) the right, * * * to designate the persons
who shall possess or enjoy the property or the
income therefrom.
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