Estate of Albert Fratini, Deceased, Marion Friedeberg, Personal Representative - Page 14

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               Petitioner5 argues that Ms. Friedeberg contributed money and           
          money's worth in services with respect to properties owned as               
          joint tenants by decedent and Ms. Friedeberg.  Petitioner argues            
          that these contributions of money or money's worth in services              
          constitute adequate consideration for Ms. Friedeberg's ownership            
          interest in each of the contested assets.  Petitioner ultimately            
          argues that due to Ms. Friedeberg's alleged ownership interest,             
          the estate is entitled to contribution credits under section                
          2040(a) for 50 percent of the value of each of the contested                
               Respondent argues that decedent's estate has failed to prove           
          by a tracing of funds or otherwise that Ms. Friedeberg                      
          contributed her separate property or services for her interests             
          in the jointly owned assets entitling the estate to credits under           
          section 2040(a).                                                            
               Section 2040 governs the value of jointly owned property to            
          be included in a decedent's estate.  Section 2040(a) provides in            
          pertinent part:                                                             

                    (a) General Rule.--The value of the gross estate                  
               shall include the value of all property to the extent                  
               of the interest therein held as joint tenants with                     
               right of survivorship by the decedent and any other                    
               person, or as tenants by the entirety by decedent and                  
               spouse, or deposited, with any person carrying on the                  

               5Throughout this opinion, we shall refer to both decedent's            
          estate and Ms. Friedeberg, in her capacity as personal                      
          representative of the estate, as petitioner.                                

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