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cash hoard obtained as gifts from petitioner's mother,
Mrs. Ida London. According to petitioners, Mrs. Ida London
gave them cash from Treasury bonds and other securities,
worth from $149,000 to $200,000, the proceeds from the sale
in 1980 of Mrs. Ida London's property at 400 and 402
Broadway in the amount of $27,000, the proceeds from the
sale in 1981 of Mrs. Ida London's home at Franklin Avenue
in the amount of $28,000, Treasury bills and certificates
of deposit in an amount from $100,000 to $200,000, and
occasional cash gifts. Petitioners argue that respondent's
"disregard of a possible cash hoard (bond proceeds and
other property of Ida London) and disregard for the
existence of a plausible explanation as to the informal
transfer of parental property to their only child, only
daughter-in-law, and grandchildren, indicates that the net
worth statement is wrong and cannot retain its presumption
of correctness in this case."
At the outset, we note that the record as to each of
the assets that petitioner's mother allegedly gave to
petitioners is vague as to the amount of the asset and the
time that she allegedly transferred it to her son and his
family. For example, Mrs. London testified that her
mother-in-law had "close to $200,000" in bonds whereas a
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