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10312 (the section 1031 issue), (2) petitioner Deborah E. Moore
(Ms. Moore) increased her membership interest in The Surgery
Center of Georgia, LLC (the LLC) before the years in issue (1999
and 2000), as alleged by respondent, or in July 2000, as alleged
by petitioners (the membership interest acquisition issue), and
(3) petitioners are entitled to report Ms. Moore’s gain on the
sale of her membership interest in the LLC under the installment
method, in accordance with section 453 (the installment method
reporting issue).3
The notice contains certain other adjustments that are
purely computational. Their resolution solely depends upon our
resolution of the issues remaining in dispute.
2 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
3 The parties also disagree regarding the application of
sec. 7491(a) to this case. If applicable to a factual issue,
sec. 7491(a) would cause the burden of proof on that issue to
shift from petitioners to respondent. See Rule 142(a). We need
not decide whether sec. 7491(a) applies herein because we resolve
all factual issues upon a preponderance of the evidence.
Therefore, resolution of the issues in this case does not depend
upon which party bears the burden of proof. See Estate of
Bongard v. Commissioner, 124 T.C. 95, 111 (2005); see also
Blodgett v. Commissioner, 394 F.3d 1030, 1039 (8th Cir. 2005),
affg. T.C. Memo. 2003-212; FRGC Inv., LLC v. Commissioner, 89
Fed. Appx. 656 (9th Cir. 2004), affg. T.C. Memo. 2002-276;
Brookfield Wire Co. v. Commissioner, 667 F.2d 551, 553 n.2 (1st
Cir. 1981), affg. T.C. Memo. 1980-321.
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