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indebtedness, and taxes, “which the value of such part [i.e., the
part of the decedent’s gross estate which at the time of his
death is situated in the United States] bears to the value of his
entire gross estate, wherever situated.” If the surviving spouse
is not a citizen of the United States, a marital deduction
pursuant to section 2056 is allowed only where the subject
property passes or is treated as passing to the surviving spouse
in a qualified domestic trust. Sec. 2056(d)(1) and (2). The
parties here do not dispute that the technical criteria relating
to a qualified domestic trust will be considered satisfied so
long as other substantive requirements for the marital deduction
are met.
B. Burden of Proof
In general, the Commissioner’s determinations are presumed
correct, and the taxpayer bears the burden of proving otherwise.
Rule 142(a). Although recently enacted section 7491 may operate
in specified circumstances to place the burden on the
Commissioner, the statute is effective only for court proceedings
that arise in connection with examinations commencing after July
22, 1998. Internal Revenue Restructuring & Reform Act of 1998,
Pub. L. 105-206, sec. 3001(c), 112 Stat. 727. Since the record
here is devoid of evidence showing that the underlying
examination began after the relevant date, and since the estate
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