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ESTATE OF WEISS v. COMMISSIONER

Docket No. 647-95.

90 T.C.M. 566 (2005)

T.C. Memo. 2005-284

Estate of Jerry Weiss, Deceased, Naomi Weiss, Executor, and Naomi Weiss v. Commissioner.

United States Tax Court.

December 13, 2005.

Attorney(s) appearing for the Case

Robert E. Kolek, Thomas R. Wechter, and Theresa M. H. Marx, for petitioners.

James M. Klein, Mark J. Miller, and John Comeau, for respondent.

MEMORANDUM OPINION

GOEKE, Judge.

This matter is before the Court on the estate's motion to reallocate the burden of proof to respondent. The sole issue is whether respondent's refusal to transfer a case to the Appeals Office of the Internal Revenue Service (IRS) (Appeals) is grounds for reallocating the burden of proof to respondent. We hold that it is not.1 As explained in greater detail, we shall deny the estate's motion.<...

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