-9-
of showing original ownership or contribution to the purchase
price by the surviving joint tenant falls upon the estate.
Estate of Heidt v. Commissioner, 8 T.C. 969 (1947), affd. per
curiam 170 F.2d 1021 (9th Cir. 1948); Estate of Balazs v.
Commissioner, T.C. Memo. 1981-423, affd. without published
opinion 693 F.2d 134 (11th Cir. 1982).
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