Estate of Albert Fratini, Deceased, Marion Friedeberg, Personal Representative - Page 23

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          proportion.  As stated previously, Ms. Friedeberg did credibly              
          testify that she provided regular and substantial services in               
          respect to the rental properties including Valencia and South               
          Fitch.  On Form 706, petitioner reported section 2040                       
          contribution credits related to Valencia and South Fitch of 21.13           
          percent and 21.61 percent, respectively.  Because petitioner has            
          not provided us with sufficient evidence in order to make a                 
          specific allocation of Ms. Friedeberg's services amongst the                
          properties to which the services relate, we find the percentages            
          listed on the initial Form 706 to be probative in making a                  
          reasonable allocation of the value of Ms. Friedeberg's services.            
          Using our best judgment under these circumstances, we hold that             
          petitioner is entitled to section 2040 contribution credits for             
          Valencia and South Fitch of 21.13 percent and 21.61 percent,                
          respectively.  Cohan v. Commissioner, supra.                                
               However, petitioner has not offered any evidence which would           
          persuade us that Ms. Friedeberg performed substantial services in           
          connection with the Laidley or Acadia properties.  Petitioner               
          reported no contribution credits on Form 706 for the Laidley and            
          Acadia properties.  Although Ms. Friedeberg testified that she              
          regularly cleaned Laidley, she also resided in Laidley with                 
          decedent for all the years in which she and decedent lived                  
          together.  Laidley was never used as a rental property.  Also,              
          decedent did not receive any rental income from Acadia subsequent           

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