- 21 -
Accordingly, we have no means by which to ascertain that the
deduction claimed for the parcels received by the spouse under
the distribution agreement did not exceed three-eighths of the
total value of the residue.
Thus, because the estate has failed to carry its burden of
proof with regard to the facts necessary to sustain its own
substantive legal argument, we need not decide whether such
approach is sustainable under the law. We simply hold that the
estate has failed to prove that it is entitled to a marital
deduction greater than that allowed by respondent.
To reflect the foregoing,
Decision will be entered
for respondent.
Page: Previous 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 NextLast modified: May 25, 2011