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The fourth category of circumstances raised by the estate
pertains to the events and documents that are the subject of the
estate’s motion to reopen the record. The estate asks the Court
to permit submission of three additional documents, incorporated
into two exhibits: (1) Exhibit 46-P, copies of decedent’s
purported July 7, 2000, pourover will and family trust; and (2)
Exhibit 47-P, a copy of a motion for partial summary judgment
filed by Mr. Greene in the Florida probate litigation.
Reopening the record for the submission of additional
evidence is a matter within the discretion of the trial court.
Zenith Radio Corp. v. Hazeltine Research, Inc., 401 U.S. 321, 331
(1971); Butler v. Commissioner, 114 T.C. 276, 286-287 (2000).
The standard for doing so may be summarized as follows: “A court
will not grant a motion to reopen the record unless, among other
requirements, the evidence relied on is not merely cumulative or
impeaching, the evidence is material to the issues involved, and
the evidence probably would change the outcome of the case.”
Butler v. Commissioner, supra at 287.
The items proffered in the estate’s motion to reopen the
record fall short of the foregoing standard. Even if admitted,
the documents would not alter the outcome in this case. The
estate contends that the pourover will and family trust show
decedent’s “donative intent that Mr. Greene own one-half of all
that she had in 2000, the year of the subject sale which produced
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