Estate of Helen A. Deputy, Deceased, William J. Deputy, Co-Executor - Page 10

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          H. Conf. Rept. 105-599, supra at 240-241, 1998-3 C.B. at 994-995.           
               In the context of the valuation issue presented in these               
          cases, the question of who has the burden or proof is irrelevant.           
          The parties have stipulated the operative facts and documents.              
          Quantitatively, the parties’ stipulation is the source of the               
          vast majority of the facts predicated in our opinion.  In                   
          addition to the parties’ stipulation, during the trial, each                
          party offered four items of documentary evidence, seven of which            
          were received into the record of these cases.  Finally, only one            
          fact witness, coexecutor William J. Deputy, was called to                   
          testify.  Most of the transcript consists of the cross-                     
          examination of the parties’ tendered experts’ opinion testimony             
          on the question of value.                                                   
               The parties were required to file simultaneous posttrial               
          briefs.  The estate’s reply brief, filed in response to                     
          respondent’s opening brief, contained no objections to                      
          respondent’s extensive proposed findings of fact.  Likewise,                
          respondent’s reply to the estate’s opening brief contained only             
          limited objections to the estate’s proposed findings.  In great             
          part, the parties’ posttrial briefing focused on the experts’               
          opinions and their “spin” on the essentially agreed facts.                  
               In these circumstances, the question of which party has or             
          had the burden of proof has become wholly academic.  In the                 
          context of these cases, there is no need to analyze or decide               





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