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over the assets alone or in conjunction with anyone else or the
power alone or in conjunction with anyone else to alter, amend,
revoke, or terminate the enjoyment by any person of the assets.
See secs. 2036(a)(1) and (2), 2038(a).
Respondent’s determination in the notice of deficiency is
entitled to a presumption of correctness. See Rule 142(a). The
parties do not address section 7491(a). The estate does not
argue that the burden of proof has shifted to respondent under
section 7491(a), and it has failed to establish that it has
complied with the requirements of section 7491(a)(2). Therefore,
we conclude that the estate’s burden of proof does not shift to
respondent.
The Internal Revenue Code imposes a Federal estate tax on
the transfer of the taxable estate of a decedent who is a citizen
or resident of the United States. Sec. 2001. The value of the
gross estate includes the value of all property to the extent of
the decedent’s interest therein on the date of death. Sec. 2033.
I. Section 2036
The purpose of section 2036 is to include in a deceased
taxpayer’s gross estate the value of inter vivos transfers that
were testamentary in nature. United States v. Estate of Grace,
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