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Tax Court Pleadings
Petitioner timely petitioned this Court for redetermination
of respondent’s estate tax and gift tax determinations.
Respondent subsequently moved for leave to file an amendment to
his answer in the estate tax case (docket No. 468-02). In the
motion, respondent asserted as an alternative to the primary and
alternative positions taken in the estate tax notice of
deficiency that the purported transfers of Marital Fund assets by
decedent “did not actually occur or were incomplete for gift tax
purposes at the time of decedent’s death” (the incomplete
transfer argument). Respondent also asserted that petitioner is
not prejudiced by his incomplete transfer argument because
respondent bears the burden of proof as to the incomplete
transfer argument, and the same facts relevant to respondent’s
other arguments are relevant to the incomplete transfer argument.
Petitioner did not object to respondent’s motion, and we granted
the motion. Respondent’s amendment to answer, alleging that the
transfers of Marital Fund assets to GFLP were not made or were
incomplete for gift tax purposes as of decedent’s death, was
filed on September 5, 2002.
OPINION
I. Burden of Proof
Generally, the Commissioner’s determinations are presumed
correct, and the taxpayer bears the burden of proving them
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Last modified: November 10, 2007