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without published opinion 673 F.2d 1310 (4th Cir. 1982). Thus,
to exclude 50 percent of the date-of-death value of the three
properties at issue from decedent's estate, petitioner must prove
that Ann Van Tine's services to VTC were worth at least 50
percent of the total consideration paid for the acquisition and
improvement of three properties.
Under section 2040(a), a surviving family member may give
consideration by providing services to a family business.
Berkowitz v. Commissioner, 108 F.2d 319 (3d Cir. 1939), revg. and
remanding a Memorandum Opinion of the Board of Tax Appeals;
Richardson v. Helvering, 80 F.2d 548, 551 (D.C. Cir. 1935).
Petitioner bears the burden of proof. Rule 142(a); see Estate of
Heidt v. Commissioner, 8 T.C. 969, 974 (1947), affd. per curiam
170 F.2d 1021 (9th Cir. 1948).
B. Whether Ann Van Tine Provided Substantial Services to Her
Parents and VTC
1. Parties' Contentions
The parties dispute whether Ann Van Tine provided
substantial services to VTC. Petitioner contends that Ann Van
Tine worked full time for VTC for more than 30 years and that her
work was full and adequate consideration for her one-half
interest in the three properties at issue. Respondent contends
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