Estate of Max L. Van Tine, Deceased, Ann Van Tine, Executor - Page 15

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          She also reported that she was a medical assistant from 1970 to             
          1986 and a business manager or business consultant from 1988 to             
          1995.                                                                       
               On her 1970, 1971, and 1972 returns, Ann Van Tine deducted             
          12,000 miles of automobile expenses in connection with her work             
          for Ebaugh.                                                                 
                                       OPINION                                        
          A.   Background                                                             
               A decedent's estate includes the date-of-death value of                
          property he or she owns jointly, except for any part of the value           
          that the estate shows is attributable to consideration provided             
          by the surviving joint tenant.  Sec. 2040(a);3 sec. 20.2040-1,              

               3 Sec. 2040(a) provides in 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, * * * except such part thereof as may be shown                 
               to have originally belonged to such other person and                   
               never to have been received or acquired by the latter                  
               from the decedent for less than an adequate and full                   
               consideration in money or money's worth: Provided, That                
               where such property or any part thereof, or part of the                
               consideration with which such property was acquired, is                
               shown to have been at any time acquired by such other                  
               person from the decedent for less than an adequate and                 
               full consideration in money or money's worth, there                    
               shall be excepted only such part of the value of such                  
                                                             (continued...)           









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