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existence of an agreement regarding retained enjoyment, a burden
especially onerous in intrafamily situations. Id. at 151-152.
This Court has applied section 2036(a)(1) to assets
transferred to a family partnership in which the decedent
retained the possession of, enjoyment of, or the right to the
income from the transferred assets. See, e.g., id. at 150-155;
Estate of Harper v. Commissioner, supra. In each case, we found
inclusion in the gross estate appropriate because the decedent
failed to curtail his or her enjoyment of the property following
the transfer to the family partnership. Factors indicating an
implicitly retained interest under section 2036(a)(1) include
transfer of the majority of the decedent’s assets, continued use
of transferred property, commingling of personal and partnership
assets, disproportionate distributions to the decedent, use of
entity funds for personal expenses, and testamentary
characteristics of the arrangement. See Estate of Reichardt v.
Commissioner, supra (decedent commingled partnership and personal
funds, used partnership’s checking account as his personal
account, and continued to use assets in same manner as before
they were transferred); Estate of Strangi v. Commissioner, T.C.
Memo. 2003-145 (decedent maintained same relationship to his
assets as he had before formation of family partnership), affd.
417 F.3d 468 (5th Cir. 2005); Estate of Thompson v. Commissioner,
T.C. Memo. 2002-246 (decedent transferred most of his assets to
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