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not required to introduce any additional or different evidence
than petitioner already has introduced to prove that the values
of the Marital Fund assets should not be included in decedent’s
gross estate under section 2041(a)(2). The record already
contains the necessary evidence for us to decide whether decedent
transferred her interest in Marital Fund assets to GFLP or to its
partners before her death and, if she did not, whether decedent
held a general power of appointment over Marital Fund assets on
the date of her death. As a result, we will consider
respondent’s argument regarding the application of section
2041(a)(2) as necessary.
III. Whether Decedent Completed Transfers of Marital Fund Assets
Before Her Death
A. The Alleged Withdrawal and Transfers
On January 8, 1997, decedent executed an assignment that
provided for the withdrawal of all of the assets from the Marital
Fund and for the following transfers of Marital Fund assets:
1. The transfer of Marital Fund assets having a value of
$100,000 to the Pamela Powell Trust for no consideration;
40(...continued)
of Kurz v. Commissioner, 101 T.C. 44 (1993), supplemented T.C.
Memo. 1994-221, affd. 68 F.3d 1027 (7th Cir. 1995). In addition,
respondent’s position on brief conflicts with the admission made
in his answer in docket No. 467-02 that “the Sidney Gore
revocable trust provided for a marital trust, as to the principal
of which decedent, Sylvia Gore, had a general power of
appointment.”
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