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case because we knew how much decedent had paid for the property
($37,000). We concluded that the value of the decedent's son's
services was sufficient to exclude one-half of the fair market
value of the property from decedent's estate under section
2040(a). Here, we do not know how much Ann Van Tine's parents
paid to buy and improve the property.
Petitioner points out that in Berkowitz v. Commissioner, 108
F.2d 319 (3d Cir. 1939), and Estate of Otte v. Commissioner, T.C.
Memo. 1972-76, the estates did not show the dollar values of the
surviving joint tenant's work. However, those cases are
distinguishable from this case. In Berkowitz, husband and wife
each contributed $150 in 1892 to start a grocery store. They
both worked full time for 43 years to operate and develop their
store. They put profits from their business in jointly owned
property and accounts. The Court of Appeals for the Third
Circuit said that if the husband and wife had an agreement to
share profits, the fact that the husband and wife had each made a
small initial contribution to start the store and made a complete
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