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OPINION
We first address section 7491(a). The parties agree that
section 7491(a) is applicable in the instant case. The parties
disagree, however, over whether the burden of proof has shifted
to respondent under section 7491(a) with respect to the issue
presented under section 2036(a)(1).10 We need not and shall not
address that disagreement. That is because resolution of the
issue presented under section 2036(a)(1) does not depend on who
has the burden of proof.
Section 2036(a)(1)
The only dispute between the parties under section
2036(a)(1)11 is whether decedent retained for his life the
9(...continued)
should be increased from $11,178 to $11,607. At trial, the
estate conceded respondent’s determination in the notice to
disallow $2,500 of the $10,000 of attorney’s fees that the estate
claimed as a deduction under sec. 2053.
10Petitioner does not claim that the burden of proof has
shifted to respondent under sec. 7491(a) with respect to the
issue presented under sec. 2053.
11Sec. 2036(a)(1) provides:
SEC. 2036. TRANSFERS WITH RETAINED LIFE ESTATE.
(a) General Rule.--The value of the gross estate
shall include the value of all property to the extent
of any interest therein of which the decedent has at
any time made a transfer (except in case of a bona fide
sale for an adequate and full consideration in money or
money’s worth), by trust or otherwise, under which he
has retained for his life or for any period not ascer-
tainable without reference to his death or for any
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