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an interview with Rod, as the executor of decedent's estate, and
this request was denied. While Agent Puntenney's notes do not
record such a request, he gave credible testimony that he made
the request of Rod's advisers (Messrs. Stille and/or Jennett),
which is plausible in the circumstances. The estate's response
on this point was equivocal. That is, Rod testified that he was
not aware of any request that he be interviewed, but when Mr.
Stille was immediately thereafter called as a witness by the
estate's counsel, he was not questioned regarding whether a
request for an interview with Rod had been made to him. Cf.
Clifton v. United States, 45 U.S. 242, 247 (1846); Steiner v.
Commissioner, 350 F.2d 217, 223 (7th Cir. 1965) (adverse
inferences may properly be drawn from taxpayer's failure to call
witnesses who would otherwise be expected to be favorable to
him), affg. T.C. Memo. 1963-128. On this record, we are
persuaded that Agent Puntenney requested an interview with Rod
that was not satisfied. Accordingly, the estate has not
satisfied the requirements of section 7491(a)(2)(B), and the
burden of proof does not shift pursuant to section 7491(a)(1).
The estate therefore retains the burden of proof with respect to
all factual issues in this case. Rule 142(a).
II. Fair Market Value of Decedent's FABG Stock
On the estate's Form 706, decedent's FABG stock was valued
at $993,757 based on the 1995 FSA price term, which the estate
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