Estate of Morton B. Harper, Deceased, Michael A. Harper, Executor - Page 28

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          partnership interests.  Id. at 148-149, 152-153.  The decedent              
          deposited partnership income in his personal account, used the              
          partnership checking account as his personal account, and lived             
          at his residence without paying rent to the partnership.  Id. at            
          152.  Based on these facts, we concluded that nothing but legal             
          title changed in the decedent’s relationship to his assets after            
          he transferred them to the partnership.  Id. at 152-153.                    
               In Estate of Schauerhamer v. Commissioner, supra, the                  
          decedent formed three limited partnerships.  The decedent and one           
          of her three children were named as the general partners of each            
          partnership, with the decedent’s being designated as the managing           
          partner.  Id.  The decedent transferred business assets,                    
          including real estate, partnership interests, and notes                     
          receivable, to the partnerships in undivided one-third shares.              
          Id.  Limited partnership interests in these entities were given             
          to family members.  Id.  Partnership bank accounts were opened,             
          but the decedent deposited the income earned by the partnerships            
          into the account she used as her personal checking account, where           
          it was commingled with funds from other sources.  Id.  Checks               
          were then written from this account to pay both personal and                
          partnership expenses.  Id.  The decedent’s children later                   
          acknowledged at trial that formation of the partnerships was                
          merely a way to enable the decedent to assign interests in the              
          partnership assets to family members, with the assets to be                 

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