Gary L. Weiner - Page 2

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          life insurance policies for the lives of petitioner’s daughter              
          and son-in-law.  The insurance policies were so-called charitable           
          split-dollar life insurance contracts, under which NHF was                  
          entitled to receive from 48 percent to 92 percent of the initial            
          death benefits, and petitioner’s family trusts were entitled to             
          receive from 8 percent to 52 percent of those benefits.                     
          Respondent determined that petitioner is not entitled to                    
          charitable contribution deductions for his payments to NHF.                 
               The sole issue for decision is whether petitioner may deduct           
          his payments to NHF as charitable contributions.1  We hold that             
          he may not.                                                                 
               Unless otherwise indicated, section references are to the              
          Internal Revenue Code.                                                      
                                  FINDINGS OF FACT                                    
               Some of the facts have been stipulated and are so found.               
          A.   Petitioner                                                             
               Petitioner, a dentist, resided in Los Angeles, California,             
          when he filed the petition.  Traci Rae Pontello and Wendi Lyn               
          Iannaccone are petitioner’s adult daughters, and Frank James                
          Pontello is petitioner’s son-in-law.                                        

               1  Petitioner contends that sec. 7491(a) requires respondent           
          to bear the burden of proof on all issues in the case.  We need             
          not decide petitioner’s contention because our findings and                 
          analysis do not depend on which party bears the burden of proof.            

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