Estate of James R. Tobias, Deceased, V. Pauline Tobias, Executrix, and Verna P. Tobias, Surviving Spouse - Page 17




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             shifts to the Commissioner.  See id.  Under the Rules of                 
             this Court, an affirmative defense pleaded in the answer                 
             is one of the exceptions.  See Rules 142(a), 39.                         
                  An affirmative defense is described as follows:                     

                  An affirmative defense is a legal defense to a                      
                  claim, as opposed to a factual dispute as to an                     
                  essential element of the claim.  It is a defense                    
                  that does not controvert the establishment of a                     
                  prima facie case, but that otherwise denies                         
                  relief to the plaintiff.  It is a defense of                        
                  avoidance, rather than a defense in denial.                         
                  Thus an affirmative defense is one which seeks                      
                  to defeat or avoid the plaintiff's cause of                         
                  action, and avers that even if the petition is                      
                  true, the plaintiff cannot prevail because there                    
                  are additional facts that permit the defendant to                   
                  avoid legal responsibility.  [61A Am. Jur. 2d,                      
                  Pleadings, sec. 288 (1999); fn. ref. omitted.]                      

                  One difficulty we have with the estate's argument is                
             that the estate does not explain what difference shifting                
             the burden of proof to respondent would make in these                    
             cases.  We are not aware of any facts in dispute, and the                
             parties ask us to decide these cases on the basis of a                   
             motion and cross-motions for summary judgment.                           
                  We have a number of other difficulties with the                     
             estate's position.  Suffice it to say that, even if the                  
             estate were correct that a defense based upon the lack of                
             substantial economic effect is an affirmative defense,                   
             respondent does not rely on that defense in these cases.                 
             Respondent's position is that the allocation must be                     





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