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partnerships at the time of her death was $476,666 or $238,333
for each partnership.
On Schedule F, Other Miscellaneous Property Not Reportable
Under Any Other Schedule, of the estate tax return, the estate
reported the following miscellaneous property: (1) RMA FLP, 45
percent interest, value at date of death $242,750; (2) DAS FLP,
33.3-percent interest, value at date of death $238,333; and (3)
DAC FLP, 33.3-percent interest, value at date of death $238,333.
In the notice of deficiency, respondent determined that 70
percent of the fair market value of the assets in the RMA FLP20
and 100 percent of the fair market value of the assets held in
the DAC and DAS FLPs were includable in decedent’s taxable
estate.
OPINION
A. Burden of Proof
Generally, the burden of proof is on the petitioner. See
Rule 142(a). However, in certain circumstances the burden of
proof shifts to the Commissioner.21 For example, a new matter or
theory raised by the Commissioner can cause the burden to shift
20On brief, respondent explains:
In determining the includible value, the examiner
erroneously treated Richard’s [Abraham] relinquishment of
his right to share in Mrs. Abraham’s estate as consideration
for purposes of I.R.C. � 2043, and subtracted it from the
$830,000 date of death net asset value of the partnership.
21Neither party argued the applicability of sec. 7491.
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